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AMERICAN  MINE  ACCOUNTING 


glillllilllililillllliillllliiiillllliili 

McGraw-Hill  DookCompaiiy 

ElGCtrical  World         TheEiiginGGi-in^  and  Mining  Journal 
EngineGrin^  Record  Engirieei'in^  News 

Railway  A^G  GazGtt(?  American  Machinist 

Signal  EnginG^er  .American Engneei* 

ElGctric  Railway  Journal  Coal  Age 

Metallurgical  and  Chemical  Engineering  Power 


iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii 


illii 


•AMERICAN 
MINE  ACCOUNTING 


METHODS  AND  FORMS 
EMPLOYED  BY  LEADING  MINING  COMPANIES 


BY 
W.  H.  CHARLTON,  P.  A. 

Member  Lake  Superior  Mining  Institute 


McGRAW-HILL   BOOK  COMPANY 

239  WEST  39TH  STREET,  NEW  YORK 

6  BOUVERIE  STREET,  LONDON,  E.  C. 

1913 


5**'' 


VfjrtCS 


Copyright,  1912,  by  the 
McGraw-Hill  Book  Company 


THE. MAPLE -PRESS. TORK-PA 


PREFACE 

While  engaged  as  accountant  with  various  copper-mining  companies 
in  the  Lake  Superior  District,  covering  a  period  of  twelve  years,  I  was 
impressed  with  the  fact  that  the  subject  of  mine  accounting  was  not 
being  given  the  attention  in  technical  literature  that  it  might  well  receive, 
there  being  to  my  knowledge  only  three  books  published  on  the  subject 
in  the  English  language,  one  in  this  country,  one  in  England  and  one  in 
Scotland. 

The  result  was  that  I  set  about  the  compilation  of  the  material  in  this 
volume,  which  are  the  practical  working  systems  of  companies  representa- 
tive in  their  particular  fields  of  mining,  believing  that  this  treatment  of 
the  subject  would  be  more  generally  appreciated  than  a  theoretical 
discussion. 

I  have  included  in  the  accounting  system  of  the  Ojibway  Mining  Co. 
methods  for  a  mill,  in  order  to  round  out  the  subject,  although  this  com- 
pany has  not  built  a  mill  at  the  present  time. 

There  will  no  doubt  be  found  errors,  both  of  omission  and  commission, 
although  I  have  endeavored  to  avoid  them  as  much  as  possible;  however, 
I  will  be  glad  to  correct  in  future  editions  any  inaccuracies  that  are 
brought  to  my  attention. 

I  wish  to  acknowledge  the  many  courtesies  of  my  friends  who  assisted 
in  gathering  together  and  preparing  the  material  in  this  volume.  I  am 
particularly  thankful  to  Mr.  E.  B.  Wilson,  editor  of  "  Mines  &  Minerals," 
for  the  use  of  the  articles:  "Recording  Engineering  Data  at  the  Calumet 
&  Arizona  Mine,"  "  Recording  Engineering  Data  at  the  Boston  &  Mon- 
tana Con.  Mine,''  and  "Recording  Geological  Data  at  the  Calumet  & 
Arizona  Mine'';  also  to  Mr.  E.  E.  Whiteley,  Mr.  Lee  Hayes  and  Mr. 
Thorald  F.  Field,  the  respective  authors  of  these  articles.  I  am  also 
indebted  to  Mr.  L.  E.  Camomile,  Manager  of  "  Mines  &  Methods,"  for  the 
use  of  the  material  in  the  chapter  on  the  methods  of  the  Utah  Con. 
Mining  Co.,  which  originally  appeared  in  that  journal. 

In  conclusion  I  commend  this  volume  to  the  kind  consideration  of 
mining  men  in  general  and  mining  accountants  in  particular,  with  the 
hope  that  it  will  be  of  material  benefit  to  the  mining  industry  of  this 
country. 

W.  H.  Chaklton. 
Detroit,  Mich. 
December,  1912. 


257743 


CONTENTS 

CHAPTER  I 

Page 

Mining  Iron  Ore.     Oliver  Iron  Mining  Co .  1 

.  Operating  Conditions,  Lake  Superior  District     . 1 

.  Mines  Operated  by  Oliver  Iron  Mining  Co 1 

,  General  Ledger  Accounts,  Head  Office 3 

'  Sub-ledger  Accounts,  Head  Office 5 

'General  Cost  Sheet,  Head  Office 6 

General  Office  Accounting,  Head  Office 6 

Chart  of  Mine  Accounts,  Mine  Books,  Underground  Mines      .......  26 

Administrative  Expenses,  Mine  Books,  All  Mines 28 

Distributing  Accounts,  Mine  Books,  All  Mines       28 

Mining  Expense  Accounts,  Mine  Books,  Underground  Mines      32 

Surface  Expense  Accounts,  Mine  Books,  Underground  Mines 33 

Chart  of  Mine  Accounts,  Mine  Books,  Open  Pit  Mines 35 

Mining  Expense  Accounts,  Mine  Books,  Open  Pit  Mines 36 

Mine  Office,  Accounting,  All  Mines 39 

CHAPTER  II 

Mining  and  Milling  Native  Copper.     Ojibway  Mining  Co 58 

Operating  Conditions,  Lake  Superior  District 58 

Head  Office  Accounts 58 

Chart  of  Mine  Accounts,  Mine  Books •    •  63 

General  Ledger  Accounts,  Mine  Books 64 

Shop  Accounts,  Side-ledger,  Mine  Books 74 

Closed  Accounts,  Side-ledger,  Mine  Books 75 

Sub-accounts,  Side-ledger,  Mine  Books 95 

General  Accounting,  Mine  Books 107 

CHAPTER  III 

Mining  Copper  Ore.     Utah  Con.  Mining  Co 149 

Operating  Conditions,  Bingham  Mining  District,  Utah 149 

Operating  Accounts,  Mine  Books .  150 

Reports  and  Graphic  Records 152 

Smelting  Copper  Ore, — Calumet  &  Arizona  Mining  Co 168 

Plant  and  Smelting  Operations 168 

Chart  of  Accounts,  Smelter  Books 169 

Expense  Accounts 169 

Closed  Accounts 174 

Shop  Accounts 180 

Accounting,  General  Statement |^  .    .    .  180 

vii 


viii  CONTENTS 

CHAPTER  IV 

Page 

Mining  Coal  AND  Making  Coke.     Utah  Fuel  Co 203 

Operating  Conditions  in  Utah 

Chart  of  Accounts,  General  Ofl&ce 205 

General  Ledger  Accounts 

210 
Coal  Expense  Sub-accounts 

Coke  Expense,  Sub-accounts 21o 

General  Office  Accounting 

Mine  Office  Accounting 

Wasatch  Store  Co. ^68 

CHAPTER  V 

Mining  and  Milling  Gold  Ore.     The  Portland  Gold  Mining  Co 275 

Operating  Conditions  Cripple  Creek  District,  Col 275 

Head  Office  Accounts      . 277 

Chart  of  Mine  Accounts,  Mine  Books 282 

General  Accounts,  Mine  Books 283 

Sub-accounts,  Mine  Books 285 

Distributed  Accounts,  Mine  Books 288 

General  Statement  of  Accounting 297 

CHAPTER  VI 

Engineering  and  Geological  Data 317 

Recording  Engineering  Data,  Calumet  &  Arizona  Mng.  Co 317 

Recording  Engineering  Data,  Boston  &  Montana  Con.  C.  &  S.  Mng.  Co.  .    .  325 

Recording  Geological  Data,  Calumet  &  Arizona  Mng.  Co 335 

Index ^^^ 


CHAPTER  I 


MINING  IRON  ORE 
ACCOUNTING  METHODS  OF  THE  OLIVER  IRON  MINING  COMPANY 

In  the  Lake  Superior  District,  iron  ore  is  found  distributed  over 
a  wide  area  of  country.  In  the  Michigan  and  Wisconsin  ranges  the 
ore  is  found  in  blanket  formations,  which  are  developed  by  both  vertical 
and  inclined  shafts,  drifts  being  run  into  the  ore  bodies  at  convenient 
levels.  Stopes  are  opened  into  the  ore  body  from  the  drifts  at  regular 
intervals.  The  ore  is  broken  down  in  the  stopes  with  machine  drills;  it  is 
then  loaded  in  cars,  trammed  to  the  shaft  and  hoisted  to  the  shaft  house, 
crushed  and  either  loaded  direct  into  railroad  cars  for  shipment  or  placed 
on  the  stockpile,  to  await  the  opening  of  navigation.  From  the  mines  the 
ore  is  shipped  in  railroad  cars  to  the  ore  docks  located  at  convenient  lake 
ports.     From  there  it  is  forwarded  to  Lake  Erie  ports  in  steamships. 

On  the  Minnesota  ranges  the  ore  is  found  in  blanket  formation  near  the 
surface  of  the  earth.  A  great  many  of  these  mines  are  worked  as 
open  pits.  The  surface  formation  is  stripped  off  the  ore  by  steam  shovels. 
Railroad  tracks  are  laid  directly  onto  the  ore  body,  the  ore  is  broken  with 
dynamite  and  loaded  directly  into  the  railroad  cars  with  steam  shovels;  it 
then  goes  to  the  ore  docks  at  the  nearest  lake  port,  where  it  is  loaded  into 
vessels  for  shipment  to  lower  lake  ports.  From  the  lower  lake  ports 
the  ore  finds  its  way  to  furnaces  in  the  Pittsburg  District,  where  it  is 
reduced  to  commercial  iron  and  steel. 

The  Oliver  Iron  Mining  Company  and  its  subsidiary  companies  operate 
the  following  mines  on  the  different  ranges: 


Range 

District 

Mines 

Marquette 

Marquette 

Section  21. 
Section  16. 
Queen. 
Hartford. 
Hard  Ore. 

Hematite. 

Moore. 

Stegmiller. 

Winthrop. 

Champion. 

AMERICAN  MINE  ACCOUNTING 


Range 

District 

Mines 

Iron  Mountain 

Chapin. 
Aragon. 
Cundy. 
Iron  Ridge. 
Pewabic. 

■ 
Crystal  Falls 

Michigan. 

Mansfield. 

Riverton. 

Hilltop. 

Cuff. 

Gogebic  

Ironwood 

Aurora. 
Atlantic. 
Chicago. 
Davis. 

Norrie. 

Puritan. 

Tilden. 

Ely 

Chandler. 

Pioneer. 

Savoy. 

Sibley. 

Soudan. 

Zenith. 

VoTm  1 1 1  rkTi 

Mountain  Iron 

Mountain  Iron 

Stephens. 

Virginia. 

Sauntry. 
Higgins. 
Union. 

Eveleth 

Adams. 

Spruce. 

Auburn. 

Fayal. 

Geneo. 

Duluth. 
Biwabik. 
Gilbert. 
McKinley. 

MINING  IRON  ORE 


Range 


District 


Mines 


Mesabi . 


Burt. 

Clark. 

Chisholm. 

HuU. 

Pillsbury. 

Rust. 

Sellers. 

Glen. 

Day. 

St.  Clair. 

Penobscot. 

HuU-Rust. 

Leonard. 

Mahoning, 

Hartley. 

Sharon. 

Tener. 

Monroe. 

Winfield. 

Morris. 

Meyers. 

Donora. 


Canisteo. 
Holman. 
Walker. 
Hill. 


GENERAL  LEDGER  ACCOUNTING 
-Mine,  General  Account. — Representing  Inventories  of  Supplies 


and   Ores,  and  to  balance   with   Sub-ledger   accounts   of mine 

after  all  entries  for  the  month  are  made.  To  receive  all  charges  per- 
taining to  blank  mine,  as  well  as  profits  on  sales  and  to  be  credited  with 
all  sales  and  transfers  to  other  accounts. 

^~ Company,  General.  Account. — ^To  be  credited  with  Inventories, 

Accounts  Receivable,  Cash  if  any,  and  other  investments  made  by  pro- 
prietor company  with  operating  company.  This  account  to  have  no 
additional  entries  made  therein  except  to  increase  or  decrease  the 
amount  of  such  investments  and  to  represent  the  working  capital  or 
investment  provided  the  operating  company. 

Company,  Operating  Account. — ^To  represent  the  operations  of 

mines  owned  by  blank  company.  To  be  credited  with  all  profits  each 
month  or  charged  with  losses  as  well  as  amount  expended  for  New 


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MINING  IRON  ORE  5 

Construction,  Plant,  etc.,  and  at  close  of  each  month  to  represent  liability 
of  operating  company  to  proprietor  of  mines  operated,  in  addition  to 
liability  of  General  Account. 

--^ Mine,  Profit  and  Loss. — ^To  represent  profits  or  losses  of  blank 

mine  for  the  month  and  balance  transferred  each  month  to  operating 
accounts.  This  account  carried  on  books  to  show  earnings  of  each  mine 
by  itself  and  for  quick  reference. 

Note. ^Mine,  General  Account 

Mine,  Profit  and  Loss 

Above  accounts  to  be  carried  for  each  mine  operated. 

Company,  General  Account 

Company,  Operating  Account 


Above  accounts  to  be  carried  for  each  proprietor  company. 
SUB-LEDGER  ACCOUNTING 


Mining  Supplies, 
Ore  at  Mines .  .  .  , 


Ore  at  Upper  Ports ,  , 

Ore  at  Lower  Ports ^    ' 


Inventories.     To  be  represented  by  and  balanced 
against  Mine,   General  Account,  gen- 


Mining  Labor 

Mining  Supplies  Used 

Direct  Expense,  General  Office . 

Misc.  Profit  and  Loss 

Insurance 

Depreciation 


To  represent  cost  of  and  be  closed  off  to  "  Ore  at 
Mines." 


Royalty To  be  closed  off  to  "Ore  at  Upper  Ports"  crediting 

fee    owners    royalty,    sub-ledger,  and    Royalty 
account  general  ledger. 

Lake  Freight 1 

Rail  Freight I  To  be  closed  off  to  "  Ore  at  Lower  Ports." 

Marine  Insurance J 

T  X       1       J  tA-  1 Administrative  expenses,  to  be  closed  off  to ■ 

Interest  and  Discount .        ^    ^,        Tx                     .          ii 

^          ,  T^  >       mine.  Profit  and  Loss  account,  and   shown   on 

General  Expense 

T                   '  cost  sheet  as  memo.  only. 

Improvements J                                                   "^ 

New  Construction To  be  closed  off  to  General  New  Construction  or 

operating  account  of  operated  mine. 

Misc.  Income Represent  Rentals,  etc.,  to  be  closed  off  to  General 

Ledger     accounts    or    operating    account     of 
operated  mine. 

Winter  Expense ]   Deferred    charges.     To    be    closed    into    district 

New  Shafts i       accounts  and  from  them  to  general  accounts, 

Stripping  and  Development. . .   J       and  taken  up  into  costs  as  provided  for. 


6  AMERICAN  MINE  ACCOUNTING 

Accounts  Receivable. — ^It  being  necessary  to  a  greater  or  less  extent 
to  sell  supplies  and  personal  labor,  or  perform  shop  labor  for  outside 
interests,  which  is  chargeable  to  accounts  receivable,  on  the  General 
Books,  and  these  charges  originating  from  supplies,  labor  and  profits 
on  same,  it  is  desirable  that  these  come  to  the  General  Office  from  one 
source  only.  Therefore  the  mines  will  transfer  their  labor  and  shop 
profits  to  supplies  each  month  and  make  all  charges  for  Accounts  Receiv- 
able on  (form  115)  showing  such  charges  in  detail  as  to  the  names  and 
amounts.  This  charge  will  then  correspond  in  amount  with  the  invoice 
rendered.  The  smaller  items  will  be  charged  to  mine  or  District  Accounts 
Receivable  and  the  larger  direct  to  the  party  invoiced.  Any  profit 
there  may  be  either  in  supplies  or  labor  will  require  a  journal  voucher, 
charging  Supplies  and  crediting  Mine  Profit  and  Loss.  This  means  that 
including  operating  and  other  mine  supplies  the  above  will  cover  all 
disbursements  of  supplies  of  whatsoever  nature  from  the  warehouse 
during  the  month,  except  as  per  form  113. 


Miniijg  Labor 

Mining  Supplies 

General  Repairs 

Direct  Expense  Mine . 


GENERAL  COST  SHEET 


Operating , 


Total  Mine  Cost  Sheet 


Direct  Expense,  General  OflSce 
Misc.  Profit  and  Loss 
Insurance 
Depreciation 

Royalty 


Rail  Freight 
Lake  Freight 
Marine  Insurance 


Total  Cost  "Ore  at  Mines" 
Total  Cost  "Ore  at  Upper  Ports" 

Total  Cost  "Ore  at  Lower  Ports" 

GENERAL  OFFICE  AND  MINE  ACCOUNTING 
Mine  Accounts — Expense  Accounts 

Whenever  any  of  the  charges  which  fall  against  the  expense  account 
noted  below  pertain  to  the  respective  mines  of  the  companies  direct, 
they  will  be  known  as  Direct  Expense  Mine  or  Direct  Expense  General 
Office,  according  to  where  the  charge  originates.     When  pertaining  to 


MINING  IRON  ORE  7 

the  district  or  collection  of  mines  in  one  district,  they  will  be  known  as 
District  Expense.  When  pertaining  to  one  company,  as  General  Expense, 
and  to  the  mining  companies  as  a  whole,  To  Company  General  Expense, 
as  follows: 

Company  General  Expense. — ^Expenses  pertaining  to  the  companies 
as  a  whole,  when  all  mines  are  equally  benefited,  such  as  General  Office 
Rents,  Salaries,  etc.,  and  will  be  pro-rated  to  General  Expense  of  the 
various  companies  each  month  on  a  basis  to  be  determined  according 
to  tonnage  produced  by  each,  or  such  other  basis  as  may  seem  equitable. 

General  Expense. — ^Expenses  pertaining  to  one  company  direct, 
such  as  Salaries,  Rents,  etc.,  for  the  benefit  of  one  company  to  the 
exclusion  of  all  others  as  well  as  proportion  of  Company  General  Expense, 
will  be  treated  as  Administrative  Expense  and  charged  to  Profit  and 
Loss,  but  will,  however,  be  carried  as  a  memo,  on  the  General  Office 
Cost  Sheet  (pro-rated  on  a  tonnage  basis)  to  show  the  cost  per  ton  of 
General  Expense,  such  charge  to  Profit  and  Loss  being  carried  through 
the  same  accounts  in  the  general  office  into  the  Mine  Profit  and  Loss 
until  the  end  of  the  year  except  on  mines  under  operating  contracts, 
when  it  will  be  charged  each  month  from  Mine  Profit  and  Loss  into 
Operating  Account. 

District  Expense. — ^Expenses  pertaining  to  a  district  such  as  General 
Superintendent  and  Clerks  salaries,  stationery,  telegrams,  etc.,  which 
are  paid  for  the  benefit  of  the  district  or  collection  of  mines  as  a  whole, 
such  expense  to  be  pro-rated  on  a  tonnage  basis  and  charged  to  Direct 
Expense  Mine,  or  General  Office,  as  the  case  may  be  according  to  where 
the  charge  originates. 

Direct  Mine  Expense. — ^Expenses  pertaining  to  a  mine  direct,  such  as 
Superintendent's  salary,  Rents,  etc.,  paid  for  the  benefit  of  such  mine 
exclusively,  as  well  as  its  proportion  of  District  Expense.  Direct 
Expense  will  be  treated  as  an  operating  cost  and  shown  on  mine  cost 
sheet  as  "Office  Expense."  It  will  be  transferred  to  the  General  Office 
on  journal  voucher  of  Labor  and  Supplies  (forms  115-6)  as  part  of  operat- 
ing expense  and  shown  on  General  Office  Cost  Sheet  as  Direct  Expense 
Mine. 

Direct  Expense  General  Office. — Covering  expenditures  of  same  nature 
as  Direct  Expense  Mine,  except  that  they  originate  in  the  General 
Office  and  will  be  treated  in  same  manner  except  as  shown  on  General 
Office  Cost  Sheet  as  "  Direct  Expense  General  Office." 

Note. — ^It  is  desirable  to  charge  expenses  as  nearly  direct  as  possible, 
and  all  expenses  should  be  charged  (if  applying  to  one  mine  directly)  to 
that  mine  in  preference  to  putting  it  through  the  District  expense. 
Direct  Expense  and  General  Expense  only  being  used  where  the  expendi- 
tures are  of  a  general  nature,  applying  to  more  than  one  mine  or  company. 


8  AMERICAN  MINE  ACCOUNTING 

1.  Salaries. — Superintendents  and  Managers,  Officers  and  Clerks, 
except  telephone  and  telegraph  departments,  time-keepers  and  store- 
keepers. 

2.  Printing  and  Stationery. — Purchased  direct  or  charged  from  sta- 
tionery department,  including  all  office  supplies,  rubber  stamps,  transfer 
files,  etc.,  stamped  envelopes,  and  printed  postcards  (except  cost  of 
stamps  thereon)  which  should  be  charged  to  No.  3. 

3.  Postage. — ^Includes  postal  cards  and  stamps  on  stamped  envelopes. 

4.  Office  Furniture  and  Fixtures. 

A.  Furniture,   including   Desks,  Tables,   Chairs,    Book  Cases, 
filing  cabinets,  etc., 

B.  Apparatus,    including    typewriters,    calculating    machines, 
check  punches,  etc., 

C.  Fixtures,  including  movable   partitions,    shelving,  window 
shades,  etc., 

D.  Repairs,  labor  and  material. 

5.  Office  Expense. — ^A.  Petty  office  expense,  including  heat,  light, 

water,  ice,  janitor,  messenger  service,  etc., 

B.  Directors'  fees,  and  corporate  expenses, 

C.  Hotel  expenses  and  lunches,  excluding  those  chargeable 
to  No.  9, 

D.  Maps,  guides,  subscriptions,  etc., 

E.  Moving,  changing  and  repairing  office  building  and  parti- 
tions, painting,  etc., 

F.  Payments  to  banks  for  handling  pay  checks. 

6.  Telephone  and  Telegraph. 

A.  Telephone  rentals, 

B.  Telegraph  rentals, 

C.  Telegraphers, 

D.  Salaries  of  operators, 

E.  Toll  service. 

7.  Legal  Expense. 

A.  All  court  expenses,  attorney's  fees,  etc.  (except  salaries  of 
regularly  employed  counsel,  chargeable  to  account  No.  1, 

B.  Registration  of  deeds,  leases,  etc. 

Note. — ^Above  not  to  include  any  legal  expenses  pertaining  to  per- 
sonal injury  cases;  this  will  be  charged  to  operating. 

8.  Rentals. 

A.  Offices, 

B.  Warehouses, 

C.  Real  estate,  including  minimum  rental  of  ore  properties  when 
same  does  not  apply  on  future  royalty. 


MINING  IRON  ORE  9 

9.  Traveling    and    Entertainment". — ^Includes    moving    expenses    of 

employees. 

10.  Advertising. 

11.  Outside  Agencies  and  Commissions. 

A.  Expenses,  Cleveland  Office, 

B.  Expenses,  Pittsburg  Office, 

C.  Commissions  on  sale  of  ore. 

12.  Special  Expenses. 

A.  Detective  service, 

B.  Private  cars,  expense  of  officers, 

C.  Premium  on  surety  bonds, 

D.  Special  expense  not  otherwise  provided  for, 

E.  Donations  of  the  general  office. 

13.  Analysis. — ^Including  the  cargo  analysis  at  lower  lake  ports  by 
independent  chemists,  analysis  at  upper  lake  ports  to  be  pro-rated  against 
mines  for  which  analysis  are  made. 

14.  Prospecting. — ^Examination  of  properties,  analysis,  etc.  (except 
laboratory  expenses),  not  to  include  regular  mine  prospecting,  but 
applying  more  directly  to  new  properties. 

15.  Experimental  Work. — ^Including  draughting,  laboratory  and 
other  work  of  an  experimental  nature,  outside  of  regular  mine  practice 
(Labor  and  Supplies). 

Note. — Form  127  has  been  provided  for  the  purpose  of  classifying 
the  expense  accounts  and  should  be  made  up  promptly  and  sent  to  the 
General  Office  for  the  statical  department.  This  form  should  be  made 
by  the  parties  handling  the  accounts  as  follows: 

"Company  General  Expense"  for  the  full  amount  of  such  expense. 

"General  Expense,"  all  except  proportion  of  "Company  General 
Expense." 

"  Direct  Expense  Mine,"  all  except  proportion  of  "  District  Expense." 

"  Direct  Expense  General  Office,"  all  except  proportion  of  "General" 
and  "District  Expense."  The  total  of  the  reports  making  the  total 
expense  of  the  companies  as  a  whole.  The  form  should  be  checked 
carefully  to  see  that  it  agrees  for  both  month  and  season  with  the  cost 
sheet,  and  with  forms  115-6  for  the  month. 

^  NEW  CONSTRUCTION  ACCOUNTS 

To  this  account  will  be  charged  the  cost  of  buildings,  structures  or 
additions  to  the  company  plant,  such  as  new  offices,  machine  shops, 
blacksmith's  shop,  power  plant,  pumping  plant,  engine  houses,  shaft  house, 
etc.,  including  all  additions  to  the  plant  which  will  increase  the  value  of 
such  plant,  and  are  entirely  new. 

A  separate  account  will  be  kept  with  each  item  of  New  Construction. 


10 


AMERICAN  MINE  ACCOUNTING 


Nothing  to  be  charged  to  New  Construction  account  excepting  expendi- 
tures, which  per  instructions  from  the  proper  authorities,  are  eventually' 
to  be  charged  to  plant  account. 

As  soon  as  any  expenditure  to  New  Construction  is  authorized  the 
general  accounting  department  is  to  be  notified  by  a  statement  detailing 
the  nature  of  the  expenditure  and  the  estimated  cost. 

The  accounting  department  will  give  such  construction  a  number  and 
all  future  correspondence  and  accounting  will  refer  to  it  by  that  number. 
As  soon  as  such  construction  is  completed  and  all  bills  in  connection  there- 
with are  in,  the  general  office  must  be  notified  of  its  completion. 

The  mine  office  will  carry  such  construction  on  their  ledger  and  make 
all  .charges  in  connection  thereto,  but  such  charges  are  to  be  no  part  of 
operating  expenses  and  will  be  transferred  to  the  General  Office  on  Journal 
voucher  from  the  pay-roll  and  stores  distribution. 

The  General  Office  will  carry  an  account  with  each  New  Construction 
by  description  and  number  taking  up  the  charges  monthly  from  the 
mine  vouchers  and  transferring  at  completion  to  New  Construction. 
Upon  the  completion  of  such  construction  the  General  Office  must  be 
furnished  with  a  detailed  analysis  of  same,  showing  the  principal  details 
going  into  it,  at  the  end  of  the  year  transferring  all  mine  New  Construc- 
tion to  Plant  Account. 

Monthly  analysis  of  the  account  must  be  furnished  the  General 
Office  on  form  202,  Fig.  16. 

All  charges  both  labor  and  supplies  against  the  construction  accounts 
must  be  made  in  accordance  with  the  following  schedule  in  order  that  a 
proper  and  comparative  cost  may  be  obtained  for  like  buildings  or  plants. 


A.  Buildings          -^ 

F. 

Steam    pipe,     all    steam    pipe, 

A.  Excavation 

valves    and    fittings    in    boiler 

B.  Grading  and  filling 

house,  and  all  main  steam  lines 

C.  Foundation 

and  flanges,  separators  and  traps, 

D.  Superstructure  complete  except 

connections  to  surface  plant 

E.  Brick  veneering 

G. 

Water    system,    all    feed    water 

F.  Metal  sheathing 

heaters,     feed     pumps,     pipe, 

G.  Lavatories,  bath-rooms,  light  and 

valves,  fittings,  coverings,  hang- 

heating plant 

ers  and  supports. 

H.  Furnaces,    sidewalks,    out-build- 

H. 

Purifiers,  piping  and  connections 

ings,  painting,  etc. 

I. 

Economizers,    installation    com- 

I.   Misc. 

plete,  including  flues,  dampers, 
pipe  connectors,  etc. 

B.  Boiler  Plants 

J. 

Coal    hoists   complete,  including 

A.  Excavation 

cages  and  cars 

B.  Filling  and  grading 

K. 

Chimney  foundations 

C.  Foundations 

L. 

Chimneys 

D.  Boilers  and  breeching 

M. 

Excavation  for  chimney  founda- 

E. Installation  including  setting  and 

tions 

fittings  for  boiler 

N. 

Misc. 

MINING  IRON  ORE 


11 


C.  Pumping  Plants 

A.  Excavation 

B.  Grading  and  filling 

C.  Foundations 

D.  Pumps 

E.  Condensers 

F.  Pumping  engines 

G.  Installation 

H.  Steam  piping  and  air  lines,  in- 
cluding covering  and  hangers 

I.  Water  columns,  including  suction 
pipe  and  hangers 

J.    Misc. 

D.  Hoisting  Plant 

A.  Excavation 

B.  Grading  and  filling 

C.  Foundations  for  engine 

D.  Engines 

E.  Installation 

F.  Piping  and  connections 

G.  Hoisting     ropes,    sheaves,    idler 

stands,  etc. 
H.  Cages  and  skips 
I.    Misc. 

E.  Compressor  Plant 

A.  Excavation 

B.  Grading  and  filling 

C.  Foundations 

D.  Compressors 

E.  Intercoolers  and  receivers 

F.  Installation 

G.  Piping  and  connections 
H.  Steam  lines 

I.    Air  lines 
J.    Misc. 

F.  Shops 

A.  Foundations  for  machinery 

B.  Shafting,  pulleys  and  belting 

C.  Machine  tools  each  shop 

D.  Instal  machine  tools 

E.  Piping  and  connections 

F.  Misc. 

G.  Shaft  Houses 

A.  Excavation 

B.  Foundations 

C.  Shaft  houses 

D.  Head  frame,  with  timber  pocket 

E.  Grizzlies 

F.  Misc. 


H.  Trestles 

A.  Grading 

B.  Coal  trestles 

C.  Stockpile  trestles 

D.  Railroad  trestles 

E.  Piling 

I.  Equipment 

A.  Locomotives,  electric  and  steam 

B.  Cars,  surface  or  underground 

C.  Steam  shovels 

D.  Cranes 

E.  Misc. 

J.  Electric  Light  and  Haulage  Plant 

A.  Motive  po^er 

B.  Generator 

C.  Switchboard 

D.  Installation 

E.  Material  for  line  circuit 

F.  Installation  for  line  circuit 

G.  Piping 

H.  Storage  batteries 

I.    Excavating 

J.    Grading  and  fiUing 

K.  Foundations 

L.  Misc. 

K.  Pipe  Lines 

A.  Excavation 

B.  Pipe  and  fitts 

C.  Covers 

D.  Installation 

E.  Concrete  foundations 

F.  Misc. 

L.  Railroad  Tracks 

A.  Grading 

B.  Rails  and  fastenings 

C.  Ties 

D.  Installation 

E.  Misc. 

M.  Miscellaneous 

A.  Electric  wiring 

B.  Water  tanks 

C.  Crushers 

D.  Air  receivers 

E.  Power  drills 

F.  Diamond  or  chum  drills 

G.  Altering   and    remodeling    plant 

equipment. 


12  AMERICAN  MINE  ACCOUNTING 

'^Improvements. — ^To  this  account  will  be  charged  such  expenditures 
as  building,  remodeling,  substitution  of  new  machinery  and  equipment 
for  worn  out  or  obsolete  and  kindred  outlays  for  improvement  of  existing 
works  and  foundations.     It  is  quite  likely  that  when  improvements  as 
noted  are  made  the  new  work  will  undoubtedly  be  on  a  larger  scale  than 
that  supplanted;  possibly  the  cost  may  exceed  that  of  the  original;  still! 
it  is  deemed  best  in  the  line  of  conservatism  to  care  for  such  improvements 
through  profit  and  loss.     Cases  will  arise,  however,  when  the  improve- 
ments may  be  so  extensive  or  of  such  nature  that  in  all  fairness  plantj 
account  should  have  a  portion  of  the  expense.     In  such  case  it  will  be- 
proper  to  distribute  a  part  of  the  cost.     Each  improvement  should  receive-] 
special  consideration  in  this  particular  by  the  proper  officials  of  the  com- 
pany and  expenditures  for  same  cared  for  on  the  mine  accounts  by 
numbers  furnished  by  the  General  Office  the  same  as  noted  above  under 
New  Construction. 

The  expenditures  each  month  will  be  transferred  to  the  General 
Office  on  vochers  showing  distribution  of  supplies  and  pay-roll. 

Each  mine  must  ascertain  the  probable  amounts  of  improvements 
contemplated  for  the  current  year  and  during  the  eight  months  from 
April  to  November,  inclusive,  send  to  the  General  Office  monthly  a  journal 
voucher  for  one-eighth  of  the  total.  This  amount  should  be  adjusted  to 
cover  additional  requirements  as  soon  as  any  changes  from  original 
estimates  are  made.  The  charge  will  be  treated  in  the  General  Office 
in  the  nature  of  an  Administrative  Expense,  shown  on  General  Cost 
Sheet  as  a  memo,  only  and  charged  off  to  profit  and  loss,  through  Mine 
Profit  and  Loss. 

In  makmg  up  the  general  balance  sheet  these  two  accounts  will  be 
stated  together, 

Improvement  fund,  $ 

Amount  expended  since 

Balance 

If  expenditures  exceed  the  provisional  charges  to  Profit  and  Loss, 
therefore,  the  account  will  be  shown  as  red  ink  liability.  At  the  close 
of  the  fiscal  year  the  balance  as  above  (whether  debit  or  credit)  may 
be  made  the  subject  of  special  consideration,  whether  it  should  be  finally 
closed  into  Profit  and  Loss,  or  carried  forward  to  succeeding  years.  In 
connection  with  these  expenditures,  detailed  monthly  reports  should 
be  made. 

Pertinent  to  the  foregoing  it  is  proper  to  say  that  occasions  will 
doubtless  arise  when  outlays  are  to  be  made  for  extensive  improvements 
which  in  fairness  to  the  operations  of  the  years  in  which  the  same  are 


MINING  IRON  ORE  13 

made  only  a  part  of  the  contemplated  outlay  should  be  charged  thereto. 
In  such  event  only  so  much  as  the  proper  officials  deem  the  amount 
the  year  ought  to  bear  should  be  included  in  the  provisional  charge  for 
the  same. 

The  idea  of  handling  outlays  for  improvements  in  the  manner  out- 
lined is  to  take  care,  during  the  year,  in  reasonably  equitable  pro- 
portions, of  expenditures  which  strictly  speaking  are  in  the  nature  of  (1) 
a  depreciation  charge,  in  that  they  restore  original  property  worn  out 
or  obsolete,  and  to  cover  which  no  provision  for  depreciation  heretofore 
has  been  made,  and  (2)  that  they  include  outlays  to  strengthen  the  prop- 
erty, which  in  accordance  with  the  best  rules  of  business  practice,  a 
corporation  in  order  to  insure  its  right  to  live  should  provide  from  its 
current  earnings.  Monthly  analysis  of  this  account  must  be  forwarded 
to  the  General  Office  on  form  202,  Fig.  16. 

Note. — ^An  appropriation  blank  should  be  made  out  for  every 
expenditure,  chargeable  to  either  Improvement  or  New  Construction, 
describing  the  nature  of  the  proposed  work  and  detailing  the  estimated 
cost.  That  when  work  contemplated  provides  for  transfers  of  machinery 
or  plant  from  other  properties,  the  appropriation  blank  should  show  the 
fact  and  in  addition  the  amount  required  to  instal  same. 

This  appropriation  blank  should  be  signed  by  the  Superintendent  or 
General  Manager,  one  copy  being  sent  to  the  President  and  two  to  the 
Auditor. 
f^  Miscellaneous  Profit  and  Loss. — ^To  this  account  will  be  charged  or 
credited,  as  the  case  may  be,  all  items  of  whatsoever  nature,  originating 
at  the  Mine  or  General  Office,  which  are  not  directly  chargeable  to  ex- 
pense accounts,  operating  or  plant  accounts,  such  as  receipts  from  sale  of 
scrap,  costs  directly  chargeable  to  accidents  at  the  mines,  etc.,  dismant- 
ling, handling  and  reconstructing  machinery,  etc.  In  other  words,  to 
take  care  of  items  not  otherwise  provided  for  and  to  keep  accounts  pro- 
vided for  on  a  comparative  basis.  All  expenses  of  idle  mines  will  be 
charged  to  "Mine Profit  and  Loss,''  "Winter  Expense''  if  surface  mines, 
which  will  be  charged  to  Winter  Expense  and  pro-rated  against  costs 
during  the  succeeding  season. 

Note. — ^No  other  charges  are  to  be  made  at  the  mines  to  Misc. 
Profit  and  Loss  unless  specially  authorized  by  the  General  Office,  and 
changes  or  credits  to  the  account  must  be  fully  analyzed  on  form  202, 
Fig.  16. 

Q  Insurance. — ^As  no  underwriter's  insurance  will  be  carried  by  prop- 
erties (except  boiler  insurance,  which  will  be  handled  through  supplies 
and  charged  out  equitably  to  steam  production)  it  has  been  decided 
that  we  will  carry  our  own  insurance  under  the  direction  of  the  "  Insurance 
Department"  of  the  U.  S.  Steel  Co. 


14  AMERICAN  MINE  ACCOUNTING 

The  Manager^ s  duties  are: 

1.  After  having  made  a  careful  examination  of  the  various  plants  or  properties, 
by  himself  or  through  his  Inspectors,  he  will  recommend  the  amount  of  Insurance 
that  should  be  carried  on  the  respective  plants,  etc.,  and  the  rate  thereon.  When 
the  amounts  and  rates  have  been  determined,  they  will  be  submitted  to  the  President 
of  the  company  interested  for  approval.  If  in  his  opinion  any  modifications  should 
be  made,  they  can  be  adjusted  by  correspondence  or  otherwise  with  the  Insurance 
Department.  In  case  of  disagreement,  the  matter  may  be  referred  to  the  Comptroller 
for  final  adjustment. 

2.  The  Inspectors  of  the  Insurance  Department  will  periodically  make  examination 
of  the  various  plants  for  the  purpose  of  ascertaining  if  proper  precautions  are  taken 
against  fire,  and  it  will  be  the  duty  of  the  manager  of  the  Insurance  Department  upon 
receipt  of  reports  from  his  Inspectors,  that  proper  precautions  against  fire  are  not 
taken,  to  immediately  notify  the  President  of  the  constituent  company  interested, 
making  such  suggestions  for  protection  or  otherwise  as  may  seem  in  his  opinion 
advisable.  The  carrying  out  of  the  suggestions  will  be  within  the  discretion  of  the 
President  of  the  constituent  company  interested. 

In  case  of  loss  by  fire  the  mines  should  immediately  notify  the  President's  office 
and  the  Auditor's  office  so  that  proper  steps  may  be  taken  to  have  the  Insurance 
Department  investigate  and  report  on  such  loss. 

The  plan  as  approved  for  the  creation  of  the  Insurance  Fund  and  the  disposing 
thereof  is  as  follows: 

After  the  amount  of  Insurance  to  be  carried  and  the  rates  thereon  have  been 
established,  as  provided  above,  each  company  will  distribute  monthly  one-eighth  of 
the  amount  of  premium  during  the  months  of  April  to  November  inclusive,  to  its 
costs  of  operations,  crediting  such  amount  to  the  "Fire  Insurance"  Fund.  Quarterly 
each  company  will  remit  to  the  Treasurer  of  the  U.  S.  Steel  Co.  in  cash  the  amount 
of  the  Insurance  Fund  so  set  up  for  that  quarter.  The  U.  S.  Steel  Co.  will  credit  each 
company  with  its  contribution  and  invest  the  amount  so  received  for  the  bene- 
fit of  the  fund,  allowing  each  company  semi-annually  or  annually  credit  for  its  pro- 
portion of  the  interest  or  dividends  received  on  the  fund,  such  interest  or  dividends, 
however,  to  be  reinvested  by  the  U.  S.  Steel  Co.  for  the  benefit  of  the  fund. 

In  case  of  loss  by  fire,  the  company  sustaining  the  loss  will  call  upon  the  U.  S. 
Steel  Co.  for  reimbursement  out  of  the  fund;  the  difference  will  be  charged  to  Profit 
and  Loss  of  such  company. 

This  plan  is  intended  to  cover  Marine  Insurance  on  vessels  of  the  constituent 
companies,  Marine  and  Fire  Insurance  on  merchandise  in  transit,  and  insurance  on 
merchandise  stored  in  outside  warehouses. 

It  wiU  be  noted  that  this  plan  practically  makes  each  company  its  own  insurer. 

Marine  Insurance. — ^As  no  marine  insurance  will  hereafter  be  carried 
with  underwriters  a  provision  must  be  made  by  charging,  "  Ore  at  Lake 
Erie  Ports''  and  crediting  "Marine  Insurance"  Fund  with  1/2  cent  per 
ton  (or  such  other  amount  as  may  hereafter  be  decided  upon) ,  for  every 
ton  of  ore  shipped  via  lakes,  based  on  vessel  weights. 

Taxes. — ^The  mine  office  will  send  on  the  first  of  each  month  from 
April  to  November,  inclusive,  to  the  General  Office,  a  journal  voucher 
charging  Taxes  and  crediting  Taxes  Payable,  with  one-eighth  of  previous 
year's  taxes  paid,  if  no  better  information  is  to  be  had,  and  such  amount 


MINING  IRON  ORE  15 

shown  on  mine  cost  sheet.  As  soon  as  assessments  and  rate  of  tax  for 
current  year  can  be  obtained,  this  account  must  be  adjusted  to  date  by- 
raising  the  amount  to  meet  new  conditions,  or  lowering  it  as  the  case 
may  be. 

Note. — Insurance  and  Taxes,  except  Marine  Insurance,  will  be 
reported  to  the  General  Office  for  each  month  from  April  to  November 
inclusive,  such  amounts  being  shown  on  the  mine  cost  sheets  as  a  memo, 
only,  and  taken  up  in  the  General  Office  Cost  Sheet  under  their  proper 
heading,  Insurance  to  Cost  of  Ore,  and  Taxes  to  Administrative  Expenses. 

Depreciation. — ^In  accordance  with  the  best  rules  of  business  practice, 
a  mining  company,  in  order  to  insure  its  right  to  live  should  provide 
from  its  current  earnings,  a  fund  sufficient  to  cover  all  cost  of  property 
by  the  time  its  ore  reserve  is  depleted.  It  is  therefore  necessary  that 
depreciation  be  provided  for  all  idle  properties,  which  depreciation 
should  be  large  enough  (based  on  the  best  information  obtainable  for 
its  ore  reserve)  to  cover  the  total  cost  of  property,  including  Improve- 
ments. The  Mine  Office  should  be  kept  in  touch  at  all  times  with  the  Gen- 
eral Office  on  this  subject,  advising  promptly  if  any  changes  in  conditions 
affecting  ore  reserves,  which  might  cause  them  to  increase  or  decrease 
the  amount  of  depreciation.  Such  depreciation  to  be  charged  to  Cost 
of  Ore  and  credited  to  Sinking  Fund  or  Development  as  the  case  may  be. 

Deferred  Charges  to  Operations. — In  ordex  to  keep  costs  at  the  mines 
on  a  comparative  basis,  it  is  necessary  to  defer  certain  charges  and  pro- 
rate them  over  the  season,  and  in  some  cases  a  term  of  years.  Expendi- 
tures of  this  nature  will  be  transferred  to  the  General  Office  and  remain 
on  the  general  books  as  an  asset  until  closed  off  as  depreciation  or  other- 
wise. Certain  open-pit  mines  have  expenses  accummulating  during 
the  winter  while  not  producing.  These  expenditures  will  be  transferred 
to  the  General  Office  monthly,  account  "  Winter  Expense."  As  soon  as 
navigation  opens  and  production  commences,  such  expense  must  be 
closed  off  in  equal  monthly  amounts  during  the  open  season  to  operating 
costs.  The  mine  making  journal  voucher  charging  "Ore  at  Mines"  and 
crediting  "  Winter  Expense"  (Supplies  and  Pay-roll  separately)  and  take 
such  items  into  their  current  Mine  Cost  Sheet  in  detail. 

Some  mines  have  charges  against  "Stripping  and  Development," 
which  expenditure  should  be  transferred  to  the  General  Office  monthly. 

All  mines  will  have  charges  account  "  New  Shafts,"  such  as  Sinking 
or  Raising,  and  Timbering  New  Shafts,  or  lowering  old  shafts  for  the 
further  development  of  ore  body.  Such  expenditures  should  be  trans- 
ferred monthly  to  the  General  Office. 

The  two  latter  accounts  will  be  handled  in  the  General  Office  by 
depreciation  on  such  basis  as  will  close  off  the  charges  before  the  ore 
body  is  depleted. 


16 


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AMERICAN  MINE  ACCOUNTING 

INVENTORY  ACCOUNTS 


n 


Mining  Supplies. — All  purchases  or  bills  of  what- 
soever nature  (excepting  insurance  and  taxes)  will 
be  charges  to  mining  supplies  account,  including 
freight,  Freight  Record,  form  5,  Fig.  1. 

All  charges  to  supplies  must  pass  through  the 
storehouse  ledger,  and  be  entered  under  one  of  the 
following  headings  or  its  sub-division  (as  many 
sub-divisions  of  accounts  may  be  opened  as  is  found 
necessary  for  properly  keeping  track  of  the  stores), 
allowing  the  storekeeper  to  inventory  them  and 
check  up  at  any  and  all  times. 

A  report  of  all  supplies  charged  will  be  for- 
warded to  the  General  Office  at  the  end  of  each 
month,  showing  each  invoice,  from  whom  pur- 
chased and  amount  of  purchase.  Fig.  2,  form  236. 


0 


SUPPLY  ACCOUNTS 


Explosives 

Candles 

Oils 

Drill  Steel 

Lumber 

Mining  Timber 

Tools 

Steam  Packing  and  Waste 

Pipe  and  Fittings 

Steam  and  Water  Hose 

Air  Drill  Hose 

Rails 

Iron  Castings 


Power  Drill  Castings 

Wire  Rope 

Carbons 

Manilla  Rope 

Chemicals 

Fuel 

Forage 

Electric  Supplies 

Bolts,  Nuts  and  W^ashers 

Car  and  Locomotive  Parts 

Steam  Shovel  Parts 

Stationery  and  Printing 

Misc. 


Absolutely  no  stores  of  any  description  will  be 
issued  from  the  store-house  without  a  written  order 
signed  by  the  superintendent,  or  parties  authorized 
by  him,  showing  for  what  account  the  stores  are  to 
be  issued,  and  the  ticket  shall  be  accepted  as  a  re- 
ceipt from  the  party  ordering  the  supplies  except 
in  case  of  contractors,  when  receipt  shall  be  taken 
from  party  to  whom  supplies  are  delivered.  This 
ticket  will  be  the  store-keeper's  authority  for  making 
his  charges  against  the  proper  account.  These 
tickets  must  be  entered  up  daily  in  the  summary 
book,  and  at  the  end  of  the  month  must  be  sum- 
marized and  charged  to  the  proper  operating   or 


MINING  IRON  ORE  17 

other  account  and  credited  to  their  proper  account  in  the  store-house 
ledger. 

Supplies  Consumed. — Form  115,  Fig.  14,  must  cover  the  total  amount 
of  mining  supplies  consumed  or  taken  out  of  the  storehouse,  during  the 
month,  except  amounts  shown  on  form  113,  Fig.  12,  pay-roll  collections, 
such  supplies  being  charged  to  operating,  New  Construction,  Improve- 
ments, Accounts  Receivable,  Cash  Sales,  or  other  mine  supply  accounts. 
The  summary  of  supplies  consumed  for  the  month,  form  2,  Fig.  10, 
furnished  by  the  supply  clerk,  should  include  every  item  of  supplies 
distributed  during  the  month,  the  same  being  divided  into  three  divisions. 

1.  Supplies  charged  to  Operating  and  Construction. 

2.  Supplies  charged  to  Other  Mines. 

3.  Supplies  Sold,  which  are  charged  to  cash  sales,  or  to  Accounts 
Receivable,  as  the  case  may  be,  a  detail  of  such  Accounts  Receivable 
being  attached  to  the  journal  voucher. 

Stores  used  during  the  month  must  be  transferred  to  the  General 
Office  by  journal  voucher  (form  115,  Fig.  14),  showing  for  what  they 
were  used. 

Supplies  Manufactured. — In  manufacturing  Tram  cars.  Skips,  Cages, 
etc.,  all  labor  and  supplies  used  in  the  manufacture  of  such  articles  will 
be  charged  to  supplies,  until  such  articles  or  series  of  articles  are  com- 
pleted, in  order  to  make  one  charge  to  operation  or  construction  when 
used. 

Supplies,  Profit  and  Loss. — As  mining  supplies  cannot  come  out 
exactly  at  the  end  of  the  year,  it  is  necessary  to  charge  a  small  percentage 
on  the  stores  used  during  the  year  to  cover  leakage,  etc.,  although  great 
care  should  be  used  so  as  not  to  show  any  great  difference  between  the 
book  value  and  the  inventory  value  of  this  account.  Of  the  two,  how- 
ever, between  a  loss  or  gain  it  should  show  a  small  gain.  In  order  to  keep 
the  book  value  of  supplies  on  a  par  with  the  actual  value,  the  storekeeper 
should  take  inventory  of  different  classifications  as  often  as  possible 
and  compare  quantities  on  hand  with  book  quantities,  correcting  his 
book  quantities  to  agree  with  actual  inventories  and  correcting  average 
prices  to  take  care  of  any  discrepancies  which  he  may  discover. 

Supplies  Purchased. — Form  236,  Fig.  2.  This  Statement  should  cover 
all  purchases  of  whatsoever  nature  going  into  the  supply  account.  The 
statement  on  the  back  should  be  filled  out  showing  the  balance  on  hand 
the  first  of  the  month,  plus  purchases  for  the  month  as  shown  on  front 
of  the  sheet  and  credited  with  the  three  divisions  mentioned  above, 
and  showing  the  balance  on  hand.  This  statement  should  agree  abso- 
lutely with  the  charges  on  supply  ledger,  form  6,  Fig.  3,  and  the  three 
items  should  agree  with  the  summary  of  supplies  as  outlined  above. 

"Ore  at  Mines." — Representing  cost  of  producing  ''Ore  at  Mines ^' 


18 


AMERICAN  MINE  ACCOUNTING 


made  up  from  ledger  charges  for  mining  labor  and  supplies  (Operating 
Expense),  Direct  Expense,  Depreciation,  Insurance  and  Profit  and  Loss. 

Ore  at  Upper  Ports. — Representing  cost  of  ore  shipped  to  Upper  Ports 
at  average  cost  of  Ore  at  Mines,  plus  Royalty,  plus  Rail  freight  to  F.  O.  B 
Upper  Port  deliveries. 

Ore  at  Lower  Ports. — Representing  cost  of  ore  shipped  to  Lower 


STATEMENT. 

Snj^plie'^  Pfivkfi-'^ed  ffvd  ChnrgpA  tn  Mina  S'l'ppKes  during  M^nfh  t^f                                      1^^ 

""^ 

PURCHASED    FROM 

AMOUNT     iJc^fcfsLft                 REMARKS 

Mine  Supplies  Balance 

Fig.  2.— Form  236. 

Ports  at  average  cost  of  Ore  at  Upper  Ports,  plus  Rail  freight  to  Upper 
Ports,  plus  Lake  freights,  plus  Marine  Insurance. 

Note. — Ore  at  Mines  will  be  credited  and  Upper  Ports  charged  with 
all  ore  shipped  from  mines,  including  ore  wrecked  in  transit  or  sold 
F.  0.  B.  Mine.  Ore  at  Upper  Ports  will  be  charged  with  all  ore  shipped 
from  mine  without  regard  as  to  receipts  at  dock  (for  royalty  purposes), 


SHEET  NO. 

ACCOUNT                                                                         CLASSIFICATION    NO. 

DATE 

INVOICE 

QUANTIT*' 

PRICE 

AMOUNT 

DATE 

USED 

QUANTITY 

PRICE 

AMOUNT 

°."o? 

CONSIGNOR 

NO. 

ACCOUNT 

"T 

L 

L 

U 

L 

u 

LL 

J_ 

L 

L 

L 

u 

Li 

Fig.  3.— Form  6. 


and  will  be  credited  with  all  shipments  from  dock,  as  well  as  ore  wrecked 
in  transit  and  sales  either  F.  O.  B.  Mine  or  dock.  It  will  also  be  charged 
or  credited  with  profit  and  loss,  as  the  case  may  be,  on  all  sales  of  ore  at 
mines  or  Upper  Ports. 

Ore  at  Lower  Ports  will  be  charged  with  all  ore  received  from  Upper 
Ports,  at  average  price  at  Upper  Ports,  plus  Transportation  charges. 
Marine  Insurance  and  Shrinkage   (although  carried  at  vessel  tonnage 


MINING  IRON  ORE  19 

until  overrun  or  shortage  develops),  and  to  be  credited  with  all  sales 
from  Lower  Ports  at  selling  value.  The  difference  or  profit  and  loss  on 
sales,  debited  or  credited  to  this  account,  as' the  case  may  be,  to  maintain 
the  avarage  cost  of  ore. 
p  Pay-rolls. — The  Pay-rolls  at  the  mines  should  show  each  employee, 
by  number,  name,  and  occupation,  whether  contract  or  company  account 
rate  and  amount  of  wages,  deduction  if  any,  balance  due  employees  and 
separately,  amounts  due  outsiders  on  account  of  orders  and  deductions 
from  employees  wages. 

The  total  amount  of  these  orders  and  balance  due  employee  making 
the  total  amount  of  the  monthly  Pay-roll. 

As  soon  as  the  Pay-roll  is  made  out,  a  voucher  (form  116,  Fig.  13) 
must  be  sent  to  the  General  Office,  showing  the  various  accounts  and  to 
what  charageable,  such  as: 

Direct  Expense 

Operating 

General  Repairs 

Total  Operating 

New  Construction 

Improvements 

etc.,  etc. 
TotalPay-roU 

The  total  making  the  full  credit  to  Pay-roll,  plus  any  credits  for  sundry 
items  collected  from  sales  and  otherwise.     Accounts  Payable  voucher 


OLIVER  IRON   MINING  COMPANY 

STATEMENT  OF  PAY  ROLL  CHECKS. 
MINF.                                                    PAY   ROI  1.  OF                                                   1 

Date 

Check  No. 

PAYEE 

Amount 

Date 

Check  Nol            PAYEE                 Amount       | 

01 

51 

02 

52 

03 

53 

_ 

J 

_ 

_ 

__ 

1                 1 

_ 

_ 

. 

r 

f—j 

r 

"" 

r~| 

p 

-^ 

— 

49 

99 

00 

00 

Forward, 

llForward. 

_ 

Fig.  4.— Form  100. 


must  be  made  out  showing  the  total  amount  of  the  Pay-roll  less  sundry 
credits  representing  collections  on  Pay-roll,  and  net  amount  required  to 
settle  the  Pay-roll  in  cash.  This  voucher  will  be  sent  with  check  to  bank 
handling  the  mine  account,  and  check  passed  to  credit  of  the  mine. 


20  AMERICAN  MINE  ACCOUNTING 

subject  to  check  of  Mine  Superintendent  or  Cashier,  less  advances  made 
during  the  month. 

A  list  must  be  kept  of  all  checks  (form  100,  Fig.  4)  and  forwarded  to 
the  General  Office  each  month  as  issued,  showing  the  number  of  check 
and  amount,  spoiled  checks  being  returned  to  the  General  Office  with 
such  list.  All  uncalled-for  checks  at  the  end  of  60  days  must  be  returned 
to  the  General  Office,  where  the  amount  will  be  placed  to  the  credit  of 
Unclaimed  Pay-roll  Account,  and  a  record  kept  of  the  number,  name, 
month  and  amount  of  each.  In  case  check  is  called  for  later,  it  must  be 
paid  and  charged  on  petty  cash  voucher,  and  the  General  Office  so  notified 
to  enable  them  to  correct  their  record  of  unclaimed  money.  Unclaimed 
Wage  account  will  be  closed  off  to  Profit  and  Loss  account  every  six 
months,  for  wages  over  one  year  old. 

Statistics. — ^Pay-roll  statistics  will  be  sent  to  the  General  Office  as 
promptly  as  possible  after  the  first  of  the  month  showing  the  following 
information: 

"Total  amount  of  Pay-roll"  covering  the  full  amount  of  the  regular 
mine  Pay-roll,  as  well  as  proportion  of  District  Office  Pay-roll  chargeable 
to  the  mine. 

"Total  number  of  days  worked,"  should  cover  the  full  number  of 
days  shown  on  the  mine  Pay-roll,  as  well  as  proportion  of  days  in  District 
Office  Pay-roll. 

"Total  number  of  names  on  roll,"  covering  every  name  on  the  Pay- 
roll without  duplication  as  well  as  arbitrary  proportion  of  names  in 
District  Office  Pay-roll. 

"Average  number  of  men.... days  each."  The  average  number 
of  men  will  be  obtained  by  dividing  the  total  number  of  days  worked  by 
the  number  of  working  days  in  the  month.  The  working  days  in  the 
month  will  be  the  full  number  of  days  in  the  month  except  Sundays  and 
legal  holidays,  being  New  Year's  Day,  Decoration  Day,  July  Fourth, 
Labor  Day,  Thanksgiving  Day,  Christmas  and  regular  state  and  national 
election  days. 

"Average  rate  per  day.  Company  account."  The  rate  is  obtained 
by  dividing  the  total  number  of  days  worked  company  account  into  the 
total  amount  of  Pay-roll  Company  account,  including  proportion  of 
District  Office  Pay-roll. 

"Average  rate  per  day,  Contract  account."  This  rate  is  obtained 
by  dividing  the  total  number  of  days  worked  Contract  account  into  the 
total  amount  of  Pay-roll  Contract  account.  This  Contract  account 
should  be  divided  into  three  divisions.  Miners,  Trammers,  and  Others. 

"Average  rate  per  day  all  labor."  This  rate  is  obtained  by  dividing 
the  total  number  of  days  worked  into  the  total  amount  of  Pay-roll 
including  proportion  of  District  Office  Pay-roll. 


MINING  IRON  ORE  21 

"Average  rate  per  month."  This  rate  is  obtained  by  dividing  the 
total  amount  of  Pay-roll  by  the  average  number  of  men  working  full 
time.  The  result  can  be  checked  very  closely  by  multiplying  the  average 
rate  per  day  all  labor,  by  the  number  of  days  worked  full  time  by  each 
man  during  the  month. 

"Production  During  the  Month."     This  figure  is  taken  from  form  150. 

"Tons  per  man  per  day."  This  figure  is  obtained  by  dividing  the 
production  for  the  month  by  the  total  number  of  days  worked,  including 
proportion  of  District  Pay-roll. 

Note. — In  all  cases  the  figures  shown  as  Pay-roll  Statistics  should  be 
the  same  as  figures  shown  on  Labor  Statement,  as  should  the  average 
figures  on  the  cost  sheet  for  rate  per  day,  etc.,  be  the  same  as  shown  on 
Pay-roll  Statistics. 

For  our  outside  explorations,  one  form  may  be  used  except  where 
we  are  working  some  large  important  property  that  may  soon  develop 
into  a  mine.     In  such  cases  as  the  latter  use  a  separate  form  for  each. 

RECEIPTS  AND  DISBURSEMENTS 

'  Receipts. — No  receipts  of  the  following  nature  should  be  treated  as 
any  part  of  mining  costs,  but  transferred  to  the  General  Office  as  receipts 
or  income  if  received  at  mine  office. 

Interest  on  Investments. 

Interest  on  Bills  Receivable  and  Accounts. 

Rentals  received  from  detached  property,  such  as  lots,  miners,  dwell- 
ings or  machinery. 

Special  general  receipts. 

Cash  Discount  on  purchases. 
/^  Disbursements. — No  disbursements  of  the  following  nature  should  be 
treated  as  part  of  mining  costs,  but  should  be  transferred  to  the  General 
Office  if  originating  at  the  mines. 

Interest  on  Bonded  or  Mortgage  debt. 

Interests  on  Loans  and  Bills  Payable. 

Interest  and  Discount. 

Taxes. 

General,   Administrative  and  Selling  expense. 

Note. — In  the  General  Office,  all  items  above  mentioned  are  Profit 
and  Loss  items,  and  will  be  shown  on  general  balance  sheet  under  that 
heading,  in  addition  showing  on  General  Office  Cost  Sheet  as  memo. 

PRODUCTION  AND  SHIPMENTS 

Daily. — A  daily  report  will  be  sent  to  the  General  Office  showing  the 
Number  of  Men  Employed  (classified),  Tons  of  Ore  Produced,  Shipments 


22  AMERICAN  MINE  ACCOUNTING 

from  Mines  and  Docks,  and  Changes  in  Stockpile,  also  analysis  as 
requested. 

This  report  must  show  the  estimated  production  and  shipments 
each  day,  the  overrun  and  shortages  taken  up  each  day,  as  fast  as  actual 
weights  are  received.  Notation  to  be  made  on  adjusted  daily  report  for 
month,  in  footnote,  showing  difference  between  shipments,  as  shown  on 
this  report  and  form  150.  The  difference  is  always  caused  by  cars  in 
transit. 

Monthly. — ^This  report  must  show  the  actual  amount  of  ore  produced 
during  the  month,  which  should  be  based  on  actual  shipments  from 
pockets  (actual  R.  R.  weights)  plus  estimated  pocket  shipments  in 
transit  at  end  of  the  month,  plus  estimated  tonnage  stocked  during  the 
month,  less  estimated  ore  in  transit  (from  pockets)  at  end  of  previous 
month,  as  follows : 

January  Production  Tons 

Actual  R.  R.  weights 

Estimated  ore  in  transit 

Estimated  ore  stocked 

Production  for  January 

February  Production  Tons 

Actual  R.  R.  weights  returned 

Estimated  ore  in  transit 

Estimated  ore  stocked 

Less  estimated  ore  in  transit  previous  month . . . 
Production  for  February 

Any  overrun  in  cleaning  up  stockpile  should  be  treated  as  production 
for  season  only,  on  cost  sheet. 

On  this  report  it  will  be  shown  in  column,  "  Stockpile  overrun  month,'' 
during  the  month  in  which  overrun  develops,  being  footed  with  "  Current 
month*'  and  "Previous  month"  and  working  total  since  January  1. 

On  succeeding  months  since  January  1,  becomes  "Previous  months" 
this  leaving  blank  "Stockpile  Overrun  Month"  except  for  overrun  which 
may  develop  in  that  month.  In  other  words,  "  Stockpile  Overrun  Month" 
will  show  only  the  overrun  developing  during  the  current  month.  This 
form  should  be  made  up  showing  the  following: 

Each  mine  by  grades  separately,  making  total  of  each  mine  and 
grade,  total  of  each  group  of  mines,  each  total  and  grand  total  proving 
itself  as  follows. 

"  Current  months  plus  previous  months  and  stockpile  overrun  month 


MINING  IRON  ORE  23 

(in  current  month  as  above),  should  equal  total  since  January  1,  plus 
on  hand  January  1,  should  equal  "Total  Produced  and  in  Stock,"  less 
''Total  Mine  Shipments"  should  equal  "Balance  in  Stock."  Overrun 
Stockpile  for  season  is  a  memo,  and  proves  with  nothing  except  your 
stockpile  ledger.  It  should  show  at  all  times  the  accumulative  over- 
runs and  shortage  for  the  season.  (Shortage  showing  in  red  ink.)  The 
Dock  Statement  should  show  the  amount  in  docks  January  1,  plus 
seasons  accumulative  shipments  to  docks,  making  total,  and  less  accu- 
mulative shipments  from  docks,  leaving  balance  in  docks,  which  should 
check  with  R.  R.  company's  dock  report.  Tonnage  shown  in  this  report 
should  be  the  same  in  Mine  Cost  Sheets  in  order  to  agree  with  General 
Office  Cost  Sheet  made  from  these  figures. 

Shipments. — As  shown  on  form  150  should  be  actual  shipments  as 
shown  by  the  R.  R.  company  on  their  statements  for  the  month.  No 
other  figures  for  shipments  should  go  on  the  report.  They  should  agree 
with  the  Royalty  Statement  furnished.  "Balance  in  Stock"  at  the 
end  of  each  month  should  be  the  difference  between  "Total  Produced 
and  in  Stock"  for  the  season,  less  shipments  for  the  season.  This  should 
be  checked  with  the  Stockpile  Ledger,  the  difference  between  this  report 
and  the  Stockpile  Ledger  being  the  amount  in  transit. 

Form  150  is  intended  for  the  auditor's  office  only.  Shipments  by 
vessel  should  show  bill  of  lading  and  railway  weight.  This  report  should 
also  show,  as  stated  above,  the  ore  lost  in  transit  and  the  all-rail  ship- 
ments. The  total  of  this  report  should  be  checked  by  deducting  1  per 
cent,  of  the  railroad  weights  to  see  that  it  approximates  out  the  total  of 
the  amount  as  shown  by  the  vessel  weights.  If  there  is  a  large  difference, 
the  weights  should  be  checked  over  to  see  if  there  has  been  a  mistake 
made. 

Overruns  and  Shortages. — As  weights  reported  each  day  would  be 
based  on  estimates,  it  will  be  necessary  to  correct  such  estimates  at  the 
earliest  opportunity. 

Reports  from  railroads  during  shipping  season  of  actual  weights 
should  be  received  within  two  days  from  date  of  shipment.  Any  differ- 
ence between  estimates  and  actual  weights  should  be  added  or  sub- 
tracted, as  the  case  may  be,  to  the  estimates  for  the  next  day  on  Produc- 
tion, Dock  account.  Shipment  from  mines,  and  Stockpile,  if  affected. 

When  stockpiling  ore  the  greatest  care  should  be  taken  in  making 
estimate  of  production,  and  a  record  must  be  kept  of  each  stockpile 
•separately,  charging  the  pile  with  the  estimated  ore  put  into  it,  and 
crediting  it  with  the  actual  shipments  made  from  it.  As  each  stockpile 
is  cleaned  up  the  overrun  or  shortage  which  develops  on  the  pile  must  go 
on  form  150,  and  on  cost  sheets  in  the  seasons  column,  for  the  month  in 
which  the  stockpile  is  cleaned  up,  and  the  overrun  or  shortage.     A  large 


24  AMERICAN  MINE  ACCOUNTING 

overrun  or  shortage,  if  thrown  into  the  monthly  cost,  would  make  it 
out  of  proportion  with  other  months. 

Largely  underestimating  or  overestimating  am®unts  of  ore  which  go 
into  stockpiles,  so  that  a  large  percentage  of  overrun  or  shortage  is 
developed,  will  be  considered  a  reflection  on  the  watchfulness  of  the 
superintendent.  In  case  we  should  develop  a  shortage,  and  it  is  hard 
to  say  just  how  much  leeway  should  be  allowed,  and  what  percentage 
of  overrun  would  be  right.  In  any  event  it  should  not  exceed  5  per 
cent.,  and  if  it  could  be  brought  to  one-half  that  per  cent,  the  cost 
for  each  month  through  the  year  would  be  on  a  better  basis,  and  would  be 
more  nearly  correct.  If  an  overrun  develops  on  a  certain  pile,  it  must 
be  shown  as  overrun  on  that  pile.  The  same  if  a  shortage  develops.  In 
no  case  must  the  overrun  from  one  pile  be  used  to  cover  shortage  in 
another  pile,  or  any  part  of  it  be  taken  to  increase  the  current  month's 
production.  Neither  must  any  part  of  the  production  during  the  month 
at  any  time  be  used  to  cover  up  any  shortage  which  may  develop  on  any 
stockpile.  In  all  cases  the  production  and  shipments,  overruns  and 
shortages  must  be  correctly  shown. 

Transfer  of  Supplies,  Labor  Charges,  Etc. — ^All  transfers  of  mining 
supplies,  shop  labor,  etc.,  must  be  reported  to  the  General  Office  on  form 
115-6,  Figs.  13  and  14,  as  the  case  may  be,  sending  original  invoice 
only  to  the  receiving  mine,  who  will  take  same  up  in  the  supply  account 
in  the  same  month  in  which  it  is  rendered  without  regard  to  receipt  of 
goods  or  correctness  of  billing.  If  goods  do  not  arrive  as  invoiced  or 
invoice  is  not  correctly  rendered,  such  corrections  or  shortages  will  be 
reinvoiced  to  the  shipping  mine  in  the  succeeding  month.  Any  contro- 
versy as  to  prices  or  adjustments  will  be  referred  to  the  auditor  for 
settlement. 

It  will  not  be  necessary  to  send  copies  of  such  invoices  to  the 
General  Office  unless  a  controversy  arises,  but  will  be  sufficient  for 
the  shipping  mine  to  show  same  against  each  mine  on  their  distribu- 
tion vouchers  and  the  receiving  mine  to  enter  same  on  record  of  sup- 
plies purchased. 

Transfer  of  Plant. — ^All  transfers  of  plant  property,  such  as  buildings, 
machinery,  etc.,  should  be  reported  to  the  General  Office  on  triplicate 
invoices  without  values  sending  the  original  and  duplicate  invoices  to 
the  receiving  mine,  who  will  approve  and  report  same  in  the  usual 
manner. 

Values  of  plant  transfers  will  be  fixed  by  the  mechanical  engineer, 
and  entries  made  on  the  general  books  only  to  cover  such  transfers. 
Memo,  entries  should  be  made  on  the  mine  books  of  all  transfers,  both 
from  and  to  other  mines,  and  at  the  end  of  the  month  a  statement  made 
of  the  shipments  and  receipts  during  that  month  to  the  General  Office. 


MINING  IRON  ORE  25 

This  statement  to  cover  merely  the  plant  transferred  and  to  what  mine 
it  was  shipped  or  from  what  mine  it  was  received. 

No  machinery  or  supplies  will  be  loaned  to  another  mine,  but  proper 
transfer  made  of  all  equipment  or  plant  transferred,  except  in  case  of 
machinery  rental,  such  as  steam  shovels,  diamond  drills,  etc.  No 
machinery  should  be  carried  in  plant  account  that  is  located  at  another 
mine  or  exploration  but  proper  transfer  made  to  such  mine  or  exploration 
on  the  general  books. 

As  a  general  proposition,  machinery  transferred  to  another  mine  is 
worth  no  more  to  the  receiving  mine  on  account  of  such  transfer,  there- 
fore no  expense  should  be  added  to  the  value  of  such  plant  by  reason  of 
such  transfer.  Hereafter  the  shipping  mine  will  stand  the  expense  of 
dismantling  property  loading  and  placing  F.  0.  B.  cars,  the  machinery 
or  property  transferred,  charging  such  expenses  to  mine  Profit  and  Loss. 

The  receiving  mine  will  stand  all  expenses  from  this  point,  such  as 
freight,  unloading  and  handling  charges,  and  installation,  charging  same 
to  Improvements.  If,  however,  in  connection  with  installing  this  plant 
there  is  any  large  improvement  intended,  which  will  materially  increase 
the  value  of  the  plant  transferred,  it  should  be  taken  up  with  the  General 
Office  and  a  special  ruling  made  in  such  cases. 

The  shipping  mine  shall  word  their  invoices  giving  description,  etc., 
of  all  machinery  shipped,  using  the  exact  words  and  numbers  as  shown 
on  inventory  of  Dec.  31  last,  and  the  receiving  mine  shall  enter  on  their 
inventory  the  exact  description  as  shown  on  the  invoice. 
-X  Machinery  Rentals. — ^This  is  a  matter  that  should  be  discouraged  as 
much  as  possible.  In  case  of  steam  shovels  when  some  of  the  mines 
would  have  use  for  their  shovels  only  a  small  part  of  the  year,  and  other 
mines  have  at  times  idle  shovels,  also  in  case  of  diamond  drill  outfits, 
when  they  desire  to  use  them  only  temporarily,  it  becomes  necessary  to 
take  care  of  these  items  in  the  way  of  a  rental  from  one  mine  to  another. 
This  rental  should  be  handled  practically  on  the  basis  of  cost.  In  other 
words,  a  greater  rental  should  not  be  charged  for  the  use  of  the  steam 
shovel  or  diamond  drill  outfit  than  the  necessary  wear  and  tear  on 
machinery,  and  the  cost  of  putting  the  machinery  into  its  original  con- 
dition. All  income  from  machinery  rental  should  be  transferred  to  the 
General  Office,  therefore  it  would  be  proper  that  any  expense  of  the 
proprietor  mine  to  whose  plant  the  machinery  is  charged,  to  charge 
against  this  machinery  rental,  the  cost  of  any  repairs  necessary  to  put 
the  machine  back  into  its  original  condition  when  it  left  the  mine. 

It  might  be  well  to  state  further  that  the  plant  account  of  the  various 
mines  belongs  to  the  company  as  a  whole,  that  they  are  given  to  one 
mine  without  charge  for  the  purpose  of  getting  out  ore,  and  such  mines 
taking  up  in  the  cost  of  operating  only  the  necessary  charges  of  keeping 


26 


AMERICAN  MINE  ACCOUNTING 


such  plant  in  repair.  Therefore  it  is  not  a  good  accounting  proposition 
for  the  General  Office  to  charge  a  profit  on  the  machinery  used  at  another 
mine  in  order  to  take  up  a  corresponding  loss  on  the  same  transaction. 

The  same  would  also  apply  to  Tenement  rentals,  the  income  occur- 
ring therefrom  being  transferred  to  the  General  Office.  Therefore  repairs 
necessary  on  such  tenements,  and  the  insurance  necessary  to  keep  them 
protected  should  be  charged  against  the  same  account.  There  should 
not,  however,  be  a  loss  to  the  General  Office  on  the  income  account,  and 
should  any  loss  develop,  at  the  end  of  the  year  it  will  be  taken  out  of  the 
Rental  account  and  transferred  to  Misc.  Profit"  and  Loss  of  the  mine 
owning  the  buildings  or  machinery. 

MINE  ACCOUNTS— MINE  BOOKS  (UNDERGROUND  MINES) 


General  ledger 

Controlling 

Sub-accounts 

Distributing  accounts 

accounts 

General  Ofl&ce 

101.  Explosives 

102.  Candles 

A,  Steam  production 

103.  Oils 

B.  Electric  power 

104.  Drill  steel 

Inventory 

105.  Lumber 

^    c^,            1   Machine  shop 
C.  Shop         ^,           ^       -  ^ 
P^nPTisA       Carpenter  shop 

106.  Mining  timber 

107.  Tools 

expense   j  ^^.^^  ^^^^^ 

Bank 

108.  Steam  packing  and  waste 

109.  Pipe  and  fittings 

D.  Compressor  and  drills 

110.  Steam  and  water  hose 

E.  Teaming 

111.  Air  drill  hose 

112.  Steel  rails 

F.  Repairs 

Supplies 

113.  Iron  Castings 

114.  Power  drill  castings 

115.  Wire  rope 

116.  Carbons 

G.  Laboratory 

117.  Manilla  rope 

Petty  Cash 

118.  Chemicals 

119.  Fuel 

120.  Forage 

121.  Electric  supplies 

Loss  and  Gain 

122.  Bolts,  nuts  and  washers 

123.  Car  and  locomotive  parts 

124.  Steam  shovel  parts 

Taxes 

125.  Stationery  and  printing 

^  126.  Misc. 

MINING  IRON  ORE 

MINE  ACCOUNT&— MINE  BOOKS  (UNDERGROUND   MINES 


27 


General  ledger 

. 

Controlling 

Sub-accounts 

Distributing  accounts 

accounts 

Insurance 

200. 

Development  in  rock 

201. 

Development  in  ore 

202. 

Stoping 

203. 

Timbering 

Rents 

204. 

Picking  and  storing  rock 

205. 

Tramming  by  hand 

District 

206. 

Tramming  by  power 

Expense 

207. 

Cage  and  skip  tenders 

Mining 

208. 

Pumping 

Expense 

209. 

U.  G.  tracks 

210. 

Mining  captains 

211. 

Shift  bosses  and  timekeepers 

212. 

Dry  and  change  houses 

213. 

Mine  exploration 

214. 

General  U.  G.  expense 

215. 

Rock  filling 

216. 

Steam  shovel 

225. 

Hoisting 

226. 

Stocking  and  sorting  ore 

227. 

Shipping  ore  from  pockets 

228. 

Loading  stockpile,  steam  shovel 

229. 

Loading  stockpile  hand 

230. 

Stripping 

Surface 

231. 

R.  R.  tracks 

Expense 

232. 

Breaking  and  crushing  ore 

233. 

Surveying  and  chemistry 

234. 

Office  expense 

235. 

Warehouse 

236. 

Contributions 

237. 

Personal  injuries 

238. 

General  surface 

239. 

Misc. 

240. 

Grading  highways 

New  Construe-  . 

I  A  separate  account  for    each    build 

tion 

<       ing  and   equipment  of  each  plant. 

[       See  details  on  page  10. 

Improvements  . 

/  A  separate  account  with  each  job. 
\      See  details,  page  12. 

Accounts 

Receivable 

^ 


28  AMERICAN  MINE  ACCOUNTING 

ADMINISTRATIVE  EXPENSES 


Taxes. 

Interest  and  discount. 

General  expense. 

Improvements. 

Total  cost  of  ore. 

Note. — Cost  of  production  is  calculated  on  mine  product.  Royalty 
is  calculated  on  shipments  from  mine.  Transportation  is  calculated 
on  shipments  from  docks  to  Lake  Erie. 

Administrative  Expenses  charged  to  Profit  and  Loss  account,  shown 
as  a  memo.  only. 

DISTRIBUTING  ACCOUNTS 

A.  Steam  Production. — Labor  and  supplies,  including  firemen,  coal 
passers,  fuel,  water  supply  for  boilers,  oils  and  light,  repairs  to  building, 
boilers,  boiler  insurance,  etc.  Intended  to  cover  all  cost  of  producing 
steam  for  whole  plant. 

The  full  cost  of  producing  steam  for  the  month  will  be  apportioned 
against  Hoisting,  Pumping,  Shops,  Compressor  and  Drills,  Electric 
Plant,  Dry  and  Change  house,  and  Heating  in  the  proper  proportion,  as 
shown  by  the  indicator  of  steam  used  for  each,  excepting  when  the  steam 
from  one  or  an  entire  battery  of  boilers  is  used  exclusively  for  one  power, 
where  it  will  be  charged  against  that  power.  In  the  absence  of  proper 
indicators  to  show  amount  of  steam  used  for  each,  it  must  be  arrived  at  by 
careful  tests. 

B.  Electric  Power. — ^Labor  and  supplies,  including  proportion  of 
engineer's  time,  all  supplies  used  in  connection  therewith,  repairs  to 
machinery  and  buildings,  as  well  as  proportion  of  steam  used  to  run 
dynamo. 

ENGINEER'S  LOGS 

Daily  Log. — ^The  daily  log  is  to  be  made  out  for  each  plant;  such  infor- 
mation as  is  called  for  will  be  filled  in  by  the  engineer  in  charge.  When 
a  plant  consists  of  more  than  a  Hoist  and  Boilers;  that  is,  it  may  also 
comprise  a  compressor,  pumping  engine,  and  electric  engine,  the  engineer 
in  charge  of  the  compressor  will  furnish  all  information  called  for,  form 
101,  Fig.  5. 

Monthly  Log. — ^The  totals  and  averages  of  the  daily  logs  for  the  month 
will  be  taken  and  entered  on  the  "  Monthly  Summary  of  Engineer's 
Logs"  under  the  proper  plant  heading;  this  summary  provides  for  all 
plants  operated,  form  102,  Fig.  6. 


MINING  IRON  ORE 


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AMERICAN  MINE  ACCOUNTING 


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MINING  IRON  ORE  31 

The  full  cost  of  electricity,  carbons,  etc.,  to  be  apportioned  against 
the  various  accounts  for  which  it  is  used  in  the  proportion  of  electricity 
consumed  by  them.  Electric  lights  to  be  charged  against  the  account 
benefited,  such  as  Office,  Hoisting,  Steam  plant,  etc. 

C.  Shop  Expense. — Labor  only,  except  as  herein-after  mentioned. 
All  labor  at  Machine,  Smith  and  Carpenter  shops  and  Master  Mechanic's 
time  will  be  charged  to  shop  expense,  a  close  record  being  kept  of  time 
expended  for  and  against  the  various  accounts  in  the  distribution  of 
shop  expense  at  the  end  of  the  month. 

All  the  material  used  in  the  shops  for  the  various  operating  accounts 
must  be  reported  to  the  storekeeper  daily,  who  will  charge  them  direct 
from  stores,  except  general  items,  such  as  Steam,  Electricity,  Coal, 
Borax,  etc,  which  will  be  apportioned  against  the  various  accounts, 
pro-rated  on  a  basis  of  labor  performed. 

D.  Compressor  and  Air  Drills. — Labor  and  supplies,  including  pro- 
portion of  engineer's  time  used  in  running  compressor,  repairs  to  machin- 
ery and  buildings,  oils,  waste,  etc.,  pipe  lines  and  repairs  to  same,  hose 
and  pipe  for  replacement,  proportion  of  steam  consumed,  or  other  power 
used. 

The  full  cost  of  running  compressor  for  the  month  will  be  apportioned 
against  the  various  accounts  for  which  it  is  used,  such  as  Pumping, 
Development  in  Rock  or  Ore,  Stoping,  etc.,  on  a  basis  of  labor  performed 
at  drilling  under  the  above  heads,  and  when  for  outside  purposes,  such  as 
Pumping,  or  Hoisting,  a  proportion  based  on  steam  cost  for  same  work, 
plus  an  extra  charge  on  account  of  an  increased  cost  of  air  over  steam. 
',  E.  Teaming. — To  this  account  should  be  charged  the  cost  of  stables, 
teams,  teamsters,  etc.,  for  the  month  (except  the  cost  of  keeping  mules 
for  tramming  purposes  underground,  which  is  chargeable  to  accounts 
200-1-6) .  A  close  record  must  be  kept  during  the  month  of  work  done 
for  the  different  cost  accounts  and  the  same  subdivided  on  an  equitable 
basis  against  the  various  accounts  for  which  the  work  was  done. 

F.  Repairs. — All  repairs  are  chargeable  direct  to  cost  accounts  affected, 
such  as  repairs  to  skips,  to  cars,  to  Hoisting,  etc.,  but  for  the  purpose 
of  showing  on  General  Office  Cost  Sheet  the  amount  expended  for  repairs 
and  maintenance,  all  repairs  must  be  separated  on  vouchers  of  supplies 
and  labor  from  operating  when  sent  to  the  General  Office. 

G.  Laboratory. — To  this  account  should  be  charged  all  supplies  used 
or  labor  performed  during  the  month  in  making  analysis,  in  fact  all  cost 
in  connection  with  running  the  laboratory. 

The  full  cost  of  analysis  made  during  the  month  should  be  ascertained 
from  the  number  of  analysis  made,  and  that  rate  used  in  charging  out 
to  operation,  or  other  mines  or  parties,  to  balance  the  account  except 
as  noted  below. 


32  AMERICAN  MINE  ACCOUNTING 

Note. — All  operating  accounts  including  shop  expense,  laboratory, 
teaming,  etc.,  should  be  handled  on  a  cost  basis  and  only  the  cost  of 
such  work  charged  to  operation,  or  any  of  our  other  mines.  In  the  case 
of  work  done  for  outsiders,  a  profit  (to  be  determined  by  the  manage- 
ment) should  be  added  to  this  cost  and  such  profit  transferred  to  the 
General  Office  as  a  credit  to  Mine  Profit  and  Loss. 

^MINING  EXPENSE  ACCOUNTS— UNDERGROUND  MINES 

200.  Development  in  Rock. — Labor  and  supplies,  including  cost  of 
miners,  drillers,  loading  tram  cars,  and  material  used  in  drifting  and 
cross-cutting,  sinking  or  raising  in  rock,  as  well  as  its  proportion  of 
Compressor  and  Air  Drill  cost  as  shown  consumed  for  that  purpose. 

201.  Development  In  Ore. — Labor  and  supplies,  including  cost  of 
miners,  drillers,  loading  tram  cars,  and  material  used  in  driving  main 
drifts  raises  or  winzes  in  ore,  as  well  as  its  proportion  of  Compressor  and 
Air  Drill  cost  as  shown  consumed  for  that  purpose. 

Note. — The  above  account  not  to  include  the  cost  of  sinking  or 
raising  shafts,  which  will  be  charged  to  Sinking  Shafts,  and  be  treated 
in  the  General  Office  as  deferred  charges  to  be  closed  by  depreciation. 

Show  the  Number  of  Feet  on  Labor  Statement  of  Drifting,  Cross- 
cutting,  Sinking  or  Raising  shafts,  Raises,  Winzes,  in  ore  and  in  rock 
separately. 

202.  Stoping. — Labor  and  supplies,  including  cost  of  mining,  drilling, 
blasting  and  breaking  down  the  ore  body  (except  as  per  account  201)  as 
well  as  wheeling  ore  to  chutes  and  all  shoveling  in  connection  with  same, 
and  its  proportion  of  Compressor  and  Air  Drill  cost  as  shown  consumed 
for  the  purpose. 

Note. — Stoping  to  include  all  mining  on  sub-levels  except  main 
raises  and  winzes  from  main  levels. 

203.  Timbering. — Labor  and  supplies,  including  cost  of  all  timbering 
in  main  openings,  raises,  and  stoping  work,  as  well  as  proportion  of  the 
miners  labor  on  timbering  to  be  charged  to  this  account,  and  extraordi- 
nary repairs  to  shafts;  ordinary  repairs  to  shafts  must  be  charged  to 
Hoisting  expense. 

204.  Picking  and  Storing  Rock. — Labor  and  supplies,  including  all 
cost  of  picking  and  storing  rock  underground. 

205.  Tramming  by  Hand. — Labor  and  supplies,  including  all  cost  of 
tramming,  shoveling,  and  taking  ore  from  chutes  on  main  levels  or  such 
sub-levels  as  cannot  be  reached  by  main  level  openings. 

206.  Tramming  by  Power. — Labor  and  power,  including  all  cost  of 
tramming,  shoveling,  and  taking  ore  from  chutes  or  main  levels  or  such 
sub-levels  as  cannot  be  reached  by  main  level  openings,  cost  of  keeping 


MINING  IRON  ORE  33 

live  stock,  mule  drivers  and  when  used,  the  proportion  of  electricity 
used  for  that  purpose. 

207.  Cage  and  Skip  Tenders. — Labor  only,  including  checkers  and  bell 
ringers. 

208.  Pumping. — Labor  and  supplies,  including  pumpmen,  pipemen, 
repairs  and  proportion  of  steam  production  used  for  pumping. 

209.  U.  G.  Tracks. — Labor  and  supplies  and  repairs  on  U.  G.  tracks, 
except  original  cost  of  steel  rails  (new)  to  be  charged  to  New  Construction; 
when  used  for  replacement  to  be  charged  to  this  account. 

210.  Mining  Captains. — Labor  only. 

211.  Shift  Bosses  and  Timekeepers. — Labor  only. 

212.  Dry  and  Change  Houses. — Labor  and  supplies,  including  all 
cost  of  running  change  houses,  as  well  as  steam  used  for  heating  purposes, 
repairs  to  building,  etc. 

213.  Mine  Exploration. — Labor  and  supplies  including  prospecting 
and  diamond  drilling. 

214.  General  U.  G.  Expense. — Labor  and  supplies,  mcluding  cost  oi 
ditches  and  other  misc.  items  for  which  no  provisions  are  made  in  above 
accounts. 

215.  Rock  Filling. — ^Labor  and  supplies,  including  all  cost  of  loading 
rock  on  surface  by  hand  or  steam  shovel,  tramming  or  switching  it  to 
the  shaft,  lowering  it  into  the  mine,  tramming  and  storing  it  under- 
ground. This  applies  only  to  rock  taken  into  the  mine  from  surface  and 
docs  not  cover  any  expense  of  picking  and  storing  rock  underground. 

216.  Steam  Shovel. — (Stoping  in  Pits.)  Labor  and  supplies,  includ- 
ing all  cost  of  loading  ore  by  steam  shovel  in  open  pits. 


^ 


SURFACE  EXPENSE  ACCOUNTS— UNDERGROUND  MINES 


225.  Hoisting  Expense. -^Labor  and  supplies,  including  engineers 
(except  proportion  charged  to  electric  plant,  shops,  compressors,  etc.), 
as  well  as  all  oils,  waste,  light,  brakemen  and  helpers,  proportion  of  steam 
power,  or  electricity  used  for  hoisting,  repairs  to  skips,  shafts,  replace- 
ments of  hoisting  ropes,  and  ordinary  repairs  to  shaft  house. 

226.  Stocking  and  Sorting  Ore. — ^Labor  and  supplies,  including 
landing,  dumping  and  tramming  ore  and  rock  on  stockpile  and  prepara- 
ticm  of  stockpile  bottoms  and  trestles. 

227.  Shipping  Ore  From  Pockets. — ^Labor  and  supplies,  including 
cost  of  tramming  rock  on  surface  during  shipping  season. 

228.  Loading  Stockpile,  Steam  Shovel. — ^Labor  and  supplies,  shipping 
stockpile,  including  cost  of  operating  steam  shovel,  crew's  wages,  etc. 

229.  Loading  Stockpile  by  Hand. — Labor  and  supplies,  including 
cost  of  shipping  stockpile  when  loaded  by  hand. 


34  AMERICAN  MINE  ACCOUNTING 

230.  Stripping. — ^Labor  and  supplies,  including  drilling  and  blasting 
of  surface,  teams  hauling  dirt  and  all  expense  in  connection  with  strip- 
ping open  pit  operations. 

231.  Railroad  Tracks. — ^Labor  and  supplies,  including  cost  of  con- 
structing surface  railways,  switches,  etc.,  of  broad  gauge  pattern,  as  well 
as  all  repairs  to  same,  except  new  rails. 

232.  Breaking  and  Crushing  Ore. — ^Labor  and  supplies,  including  all 
cost  of  reducing  lump  ore  to  required  size,  by  hand  or  power. 

233.  Surveying  and  Chemistry. — ^Including  all  cost  of  engineering 
department,  running  laboratory,  chemicals,  etc.  (except  work  done  for 
outside  parties  or  our  other  mines  having  no  laboratory  or  engineer 
of  its  own). 

234.  Office  Expense. — ^Labor  and  supplies,  including  all  cost  of  run- 
ning the  office  at  the  mines,  as  classified  in  General  and  District  Expense. 

235.  Warehouse. — Labor  and  supplies,  including  salary  of  store- 
keeper and  whatever  supplies  are  consumed  during  the  month  to  operate 
same. 

236.  Contributions. — Labor  and  supplies,  to  include  contributions 
of  whatever  nature  made  at  the  mine,  as  authorized  by  the  General 
Office. 

237.  Personal  Injuries. — Including  donations  or  whatever  voluntary 
contributions,  judgments  or  forced  settlements,  salaries  and  fees  of  sur- 
geons and  attendants,  including  hospital  expenses,  medical  supplies,  etc. 
Intended  to  cover  all  expenses  of  the  mine  on  account  of  personal 
injuries. 

238.  General  Surface  Expense. — Labor  and  supplies,  including  surface 
items  not  otherwise  provided  for. 

239.  Miscellaneous. 

240.  Grading  Highways. — Labor  and  supplies,  including  all  cost  of 
grading  public  roads,  crossing  caving  territory,  ordinary  expense  of  sur- 
facing and  grading  mine  roads  is  chargeable  to  account  No.  238. 

Note, — Above  cost  accounts  represent  the  division  of  operating 
expense  at  the  mines  and  from  which  the  mine  cost  sheet  is  made. 

Taxes  and  Insurance  will  show  as  a  separate  item  below  these  on 
the  cost  sheet,  and  will  be  transferred  to  the  General  Office  by  journal 
voucher. 

The  cost  of  operating  for  the  month  is  transferred  to  the  General 
Office,  by  journal  voucher  of  labor  and  supplies,  and  will  be  the  total 
as  shown  by  the  Mine  Cost  Sheet  for  Operating  Expense.  Copy  of  Mine 
Cost  Sheet  must  be  sent  to  the  General  Office  as  soon  as  completed. 


MINING  IRON  ORE 

MINE  ACCOUNTS— MINE  BOOKS  (OPEN  PIT  MINES) 


35 


General  ledger 

Controlling 

Sub-accounts 

Distributing  accounts 

accounts 

General  Office 

101.  Explosives 

102.  Candles 

A.  Steam  production 

103.  Oils 

B.  Electric  power 

104.  Drill  steel 

105.  Lumber 

C.  Compressor  and  air  drills 

Inventory- 

106.  Mining  timber 

107.  Tools 

-^    j^,            (  Machine  shop 
'    Smith  shop 

108.  Steam  packing  and  waste 

109.  Pipe  and  fittings 

expen        |^  Carpenter  shop 

110.  Steam  and  water  hose  repairs 

Bank 

111.  Air  drill  hose 

112.  Steel  rails 

E.  Teaming 

Supplies 

, 

113.  Iron  castings 

F.  Repairs 

114.  Power  drill  castings 

115.  Wire  rope 

G.  Laboratory 

116.  Carbons 

117.  Manilla  rope 

Petty  Cash 

118.  Chemicals 

119.  Fuel 

120.  Forage 

121.  Electric  supplies 

Loss  and  Gain 

122.  Bolts,  nuts  and  washers 

123.  Car  and  locomotive  parts 

124.  Steam  shovel  parts 

Taxes 

125.  Stationery  and  printing 
.  126.  Misc. 

.  ' 

Insurance 

250.  Stripping  by  hand 

251.  Teaming 

252.  Mining  captains 

253.  Shift  bosses  and  timekeepers 

254.  Water  supply 

Rents 

255.  Lighting 

256.  DrilUng  and  blasting 

District 

257.  Track  expense 

258.  Waste  pile  expense 

Expense. . . 

259.  Operating  locomotives 

260.  Repairs  to  locomotives  and  cars 

Winter 

261.  Operating  steam  shovels 

Expense 

262.  Repairs  to  steam  shovels 

Stripping     and 

263.  Office  expense 

Development. . 

264.  Warehouse 

265.  General  stripping  expense 

266.  Contract  stripping 

36  AMERICAN  MINE  ACCOUNTING 

MINE  ACCOUNTS— MINE   BOOKS   (OPEN  PIT  MINES)— Concluded 


General   ledger 

Controlling 

Sub-accounts 

Distributing  accounts 

accounts 

275. 

Mining  by  hand 

276. 

Teaming 

277. 

Mining  captains 

278. 

Shift  bosses  and  timekeepers 

279. 

Water  supply 

280. 

Lighting 

281. 

Drilling  and  blasting 

282. 

Track  expense 

283. 

Pumping 

Mining 
Expense 

284. 
285. 
286. 
287. 
288. 
289. 
290. 
291. 
292. 
293. 
294. 
295. 
,  296. 

Operating  locomotives 
Repairs  to  locomotives 
Operating  steam  shovels 
Repairs  to  steam  shovels 
General  repairs 
General  mining  expense 
Surveying  and  chemistry 
Office  expense 
Warehouse 
Contributions 
Personal  injuries 
Removing  rock  in  ore  body 
Stockpile  expense 

New  Construc- 

A separate  account  for  each  build- 

tions 

< 

ing 

;  and  the  equipment  of  each 

plant.     See  details  page  10. 

Improvements 

j  A  separate  account  for  each  job. 
\       See  details  page  12. 

Accounts 

Receivable 

MINING  EXPENSE  ACCOUNTS— OPEN  PIT  MINES 

Winter  Expense. — All  expenses  in  connection  with  open  pit  mines 
from  the  close  of  navigation  to  the  opening  of  navigation  next  year  will 
be  charged  to  Winter  Expense. 

Such  expense  will  be  taken  care  of  in  eight  monthly  amounts  by 
charge  to  operations  of  one-eighth  of  the  total  amount  each  month 
from  April  to  November  inclusive.     The  expense  accruing  during  the 


MINING  IRON  ORE  37 

winter  will  be   separated  according  to  the  cost  sheet  and  extra  items 
prorated  against  regular  costs  in  equal  monthly  amounts. 

Note. — The  above  charges  apply  to  mining  expense  only.  The 
Stripping  and  Development  charges  will  be  handled  in  the  usual  manner, 
by  charging  the  expenditures  monthly  to  Stripping  and  Development. 


STRIPPING  AND  DEVELOPMENT 

250.  Stripping  by  Hand. — Labor  and  supplies,  including  wheelers, 
Fhovelers,  and  supplies  used  in  stripping  by  hand. 

251.  Teaming. — Labor  and  supplies,  including  all  costs  of  teams  and 
labor  while  at  stripping,  or  work  in  connection  with  stripping. 

252.  Mining  Captains. — Labor  only,  to  be  divided  on  a  basis  of  loco- 
motive and  steam  shovel  labor  on  stripping  or  in  ore,  latter  to  be  charged 
to  mining  account  No.  277. 

253.  Shift  Bosses  and  Timekeepers. — Labor  only,  on  same  subdivision 
as  account  No.  277. 

254.  Water  Supply. — Labor  and  supplies,  including  cost  of  pumping 
plant,  pipe  lines,  and  pipemen  and  water  carriers,  for  water  supply  of 
locomotives  and  steam  shovels  while  on  stripping. 

255.  Lighting. — Labor  and  supplies,  including  proportionate  cost  of 
dynamo,  where  electric  lights  are  used,  divided  on  same  basis  as  No.  252. 

256.  Drilling  and  Blasting. — Labor  and  supplies,  including  drilling, 
powder  gang  and  explosives  while  on  stripping. 

257.  Track  Expense. — Labor  and  supplies,  including  track  men, 
rails,  spikes  and  ties  (except  cost  of  permanent  track  in  new  mine,  to  be 
charged  to  New  Construction),  all  repairs  to  permanent  or  temporary 
tracks  to  be  charged  to  No.  257.     Tracks  in  ore  to  be  charged  to  No.  282. 

258.  Waste  Pile  Expense. — Labor  and  supplies,  including  trackmen 
on  waste  pile  trimmers  and  cost  of  keeping  track  in  repair  on  waste  pile. 

259.  Operating  Locomotives. — Labor  and  supplies,  including  fuel, 
engineer  and  firemen,  brakemen,  and  signal  men  and  all  cost  of  running 
Vv^aste  trains  (except  water  supply). 

260.  Repairs  Locomotive  and  Cars. — Labor  and  supplies,  including 
full  cost  of  repairs  on  cars,  and  proportionate  cost  of  repairs  on  locomo- 
tives, as  between  stripping  and  ore. 

261.  Operating  Steam  Shovels. — Labor  and  supplies,  including  engi- 
neers, firemen  and  cranesmen,  while  on  stripping. 

262.  Repairs.  Steam  Shovels. — Labor  and  supplies,  while  on 
stripping. 

263.  Office  Expense. — Labor  and  supplies,  including  all  cost  of  run- 
ning the  office  of  the  mine,  as  classified  in  General  and  Direct  Expense. 

264.  Warehouse. — Labor   and   supplies,    including   salary   of   store- 


38  AMERICAN  MINE  ACCOUNTING 

keeper  and  whatever  supplies  are  consumed  during  the  month  to  operate 
same. 

265.  General  Stripping  Expense. — Labor  and  supplies,  including  all 
surveying  and  other  expenses  not  otherwise  provided  for  than  stripping. 

266.  Contract  Stripping. — Including  all  cost  of  stripping  paid  out- 
siders on  account  of  contracts. 

^     MINING  EXPENSE 

275.  Mining  by  Hand. — Labor  and  supplies,  including  wheelers, 
shovelers  and  miners  as  well  as  material  used  in  mining  by  hand. 

276.  Teaming. — Labor  and  supplies,  when  working  in  ore  or  in  con- 
nection with  mines  working  in  ore. 

277.  Mining  Captains. — Labor  only,  to  be  divided  on  basis  of  loco- 
motives and  steam  shovels,  labor  on  stripping  or  in  ore.  Stripping  pro- 
portion to  be  charged  to  account  No.  252. 

278.  Shift  Bosses  and  Timekeepers. — Labor  only,  on  some  division  as 
account  No.  277. 

279.  Water  Supply. — Including  cost  of  pumping  plant,  pipe  lines  and 
pipe  men  and  water  carriers  for  water  supply  of  locomotives  and  steam 
shovels,  while  working  in  ore. 

280.  Lighting. — Labor  and  supplies,  including  proportionate  cost  of 
dynamo  where  electric  lighting  is  used  when  working  in  ore. 

281.  Drilling  and  Blasting. — Labor  and  supplies,  including  drillers, 
powder  gang  and  explosives  while  working  in  ore. 

282.  Track  Expense. — Labor  and  supplies,  including  track  men,  rails 
spikes,  and  ties  (except  cost  of  permanent  track  in  new  mine  to  be 
charged  to  new  construction).     All  repairs  to  permanent  or  temporary 
tracks  to  be  charged  to  account  No.  282  when  laid  and  used  for  working 
in  ore.     Stripping  tracks  to  be  charged  to  account  No.  257. 

283.  Pumping. — Labor  and  supplies,  including  all  cost  of  pumping, 
when  pumping  is  necessary  in  wet  mines,  except  as  used  for  accounts 
254  and  279. 

284.  Operating  Locomotives. — Labor  and  supplies,  including  fuel, 
engineers  and  firemen,  brakemen  and  signal  men,  when  working  in  ore. 

285.  Repairs  to  Locomotives. — Labor  and  supplies  on  locomotives 
when  working  in  ore. 

286.  Operating  Steam  Shovels. — Labor  and  supplies,  including  engi- 
neers, firemen  and  cranesmen  when  working  in  ore. 

287.  Repairs  to  Steam  Shovels. — Labor  and  supplies,  when  working 
in  ore. 

288.  General  Repairs. — Labor  and  supplies,  including  all  repairs  to 
building  and  machinery  not  otherwise  provided  for. 


MINING  IRON  ORE  39 

289.  General  Mining  Expense. — Labor  and  supplies,  including  car 
checkers,  billers  and  other  expenses  not  otherwise  provided  for. 

290.  Surveying  and  Chemistry. — Including  all  cost  of  engineering 
department,  running  laboratory,  chemicals,  etc.  (except  work  done  for 
outside  parties  or  our  other  mines,  having  no  laboratory  or  engineer  of 
their  own). 

291.  Office  Expense. — Labor  and  supplies,  including  all  cost  of  run- 
ning the  office  at  the  mines,  as  classified  in  General  and  Direct  Expense. 

292.  Warehouse. — Labor  and  supplies,  including  salary  of  supply 
clerk  and  whatever  supplies  are  consumed  during  the  month  to  operate 
same. 

293.  Contributions. — Labor  and  supplies,  to  include  contributions  of 
whatever  nature  made  at  the  mines  as  authorized  by  the  General  Office. 

294.  Personal  Injuries. — Including  donations,  or  voluntary  contribu- 
tions, judgments,  or  forced  settlements,  salaries  and  fees  of  surgeons  and 
attendants,  including  hospital  expense,  medical  supplies,  etc.  Intended 
to  cover  all  expenses  of  the  mine  on  account  of  personal  injuries. 

295.  Removing  Rock  in  Ore  Body. — Labor  and  supplies,  including 
all  cost  of  loading  and  handling  rock  encountered  in  the  ore  body,  includ 
ing  the  cost  and  time  of  steam  shovel,  locomotives  and  hauling  of  such 
rock  to  waste  pile. 

Note.  — No  low-grade  ore  or  lean  ore  to  be  included  in  this  account. 
-    296.  Stockpile  Expense. — ^Labor  and  supplies,  including  all  cost  of 
stockpile,  low-grade  or  lean  ore. 

Note. — Only  the  mining  expense  of  Missabe  mines  will  be  treated  as 
operating  expenses.  The  stripping  cost  will  be  transferred  as  a  separate 
item  in  total  and  treated  as  an  asset  in  the  General  Office  cost  until 
extinguished,  although  the  cost  of  stripping  will  be  shown  as  outlined 
above  on  the  Mine  Cost  Sheet. 

The  cost  of  operating  for  the  month  is  transferred  to  the  General 
Office  by  journal  voucher  of  labor  and  supplies  and  must  agree  with  the 
Mine  Cost  Sheet. 

MINE  OFFICE,  ACCOUNTING  REPORTS,  ACCOUNTS,  ETC. 

Invoices. — ^Invoices  should  be  turned  over  to  the  supply  clerk 
promptly,  and  should  be  checked  by  him  against  material  received. 
If  material  checks  out  all  right  he  should  sign  invoice  on  line  desig- 
nated for  that  purpose.  The  invoice  should  then  be  checked  as  to  exten- 
sions and  footings,  discount  and  freight  deductions,  and  should  be  signed 
as  correct  by  chief  clerk,  and  marked  as  to  what  account  number  should 
be  charged.  All  invoices  must  be  charged  to  mining  supplies,  and  from 
these  the  items  are  taken  through  the  supply  book,  and  charged  to  the 
expense  account  benefited.     When  the  invoices  have  been  approved  by 


40 


AMERICAISI  MINE  ACCOUNTING 


the  superintendent  or  person  authorized  by  him  to  do  so  the  original  will 
be  forwarded  to  the  General  Office  for  payment  accompanied  by  letter 
listing  same.  All  signatures  must  be  in  full,  initials  only  will  not  be 
sufficient. 

At  the  end  of  the  month  or  not  later  than  the  eighth  of  the  succeeding 
month  a  complete  list  of  all  bills  forwarded  during  the  month  past  will 
be  sent  to  the  General  Office.  This  list  will  show  balance  of  supplies  on 
hand  at  the  first  of  each  month,  and  amount  of  supplies  purchased  during 
the  month,  the  amount  consumed  or  disbursed  during  the  month  and 
balance  on  hand  at  the  end  of  each  month. 


OLIVER  IRON  MINING  COMPANY. 

CREDIT    VOUCHER 

Mine. 

190 

DEBIT 

CREDIT 

FOR  WHAT 

AMOUNT 

No (Reuerse  Side) 

Oliver  Iron  Mining  Company. 

CREDIT  VOUCHER 

MINE. 

- 

CREDIT 

P 

~ 

I 

z 

- 

- 

- 

— 

- 

— 

- 

- 

- 

= 

~ 

= 

= 

= 

= 

F 

= 

n 

F 

= 

— 

— 

- 

— 

- 

- 

^ 

TOTAL, 

CHARGE 

J 

L_ 

u 

L 

L 

L 

- 

- 

— 

- 

: 

— ' 

= 

— 

— 

= 

- 

- 

~ 

- 

- 

— 

=i 

r 

- 

= 

- 

=: 

- 

= 

F 

= 

— 

— 

— 

- 

- 

- 

- 

L_ 

TOTAL, 

~ 

~ 

"~ 

' 

APPROVED: 

Superintendent. 

1 

Fig.  7.— Form  90. 

The  duplicates  of  invoices  must  be  vouchered  at  the  end  of  each 
month  at  each  mine.  Collect  all  bills  from  each  firm  for  the  month 
and  make  one  voucher  covering  each  firm's  bills.  The  office  voucher 
form  will  be  used  for  this  purpose  and  will  credit  "General  Office"  and 
charge  the  sundry  classes  of  supplies  for  amount  of  invoices,  without 
deductions  for  cash  discounts.  These  vouchers  should  be  arranged 
alphabetically  for  convenience  in  reference  and  numbered  consecutively, 
beginning  with  next  consecutive  number  from  last  number  used  during 
the  previous  month.  Careful  attention  must  be  given  to  cash  discount 
invoices.     Such  invoices  must  be  forwarded  at  earliest  possible  date,  and 


MINING  IRON  ORE 


41 


in  cases  where  material  does  not  reach  mine  before  expiration  of  discount 
period,  invoices  must  be  approved  by  superintendent  in  person,  and  he 
must  be  advised  before  approval  of  invoice,  that  the  material  has  not 
been  received,  so  that  only  such  invoices  will  be  forwarded  for  payment 
before  receipt  of  goods  as  are  deemed  advisable  by  the  superintendent. 

Journal  Entries,  Miscellaneous. — ^Journal  entries  should  be  made  on 
''credit  vouchers"  covering  any  transactions  that  may  come  up  during 
the  month,  form  90,  Fig.  7.  Charge  "  General  Office"  and  credit  "Petty 
Cash,"  decreasing  your  Petty  Cash  for  example.  Entry  should  be  made 
charging  Petty  Cash  and  crediting  sundries,  covering  cash  collections,  and 
charging  "General  Office"  and  crediting  "Petty  Cash,"  covering 
remittance  of  cash  collections  to  General  Office. 

An  entry  should  be  made  covering  collections  on  Pay-rolls,  when 
they  go  to  pay  a  part  of  the  pay-roll,  such  as  collection  for  supplies, 
commissions,  etc.  The  entry  would  then  be,  debit  Pay-roll  and  credit 
Supplies,  Garnishee  and  collection  fees,  etc. 

Entries  should  be  made  each  month  closing  all  accounts  into  General 
Office,  except  Supplies,  Petty  Cash,  and  Bank  Account.  These  misc. 
entries  follow  the  vouchers  covering  invoices  in  order  of  their  dates, 
and  the  operating  vouchers  hereafter  mentioned  may  follow  the 
misc.  entries.  Continue  the  series  of  numbers  from  Office  vouchers 
to  Credit  vouchers,  so  that  there  may  be  no  duplicate  numbers  on  any 
vouchers  for  the  year.  A  new  series  of  numbers  may  be  commenced 
each  year. 

Record  of  Transactions. — ^All  vouchers,  whether  Office  vouchers  or 
Credit  vouchers,  will  be  numbered  numerically  in  "Record  of  Trans- 


Record  of  Transactions- 

Mi-no 

During  the  Month 

Rnc^infiT 

19 

Vouche 

Credit 

Ledger 

Folio 

Favor 
of 

Lodger 
Folio 

1 
1 

3 
J 

11 

ii    aso 

Electric 
Power 

Machine 
Shop 

i  J- 

51 

N 

J 

No. 

Oeuerd 
Oaiue 

SuDdries 

II 

J|^ 

1 r-T ---T-nr-nrnrnrnr-T-nr-^^ 

Fig.  8.— Form  91. 


actions,"  form  91,  Fig.  8.  All  credits  to  General  Office  will  appear  in 
General  Office  column.  All  credits  to  other  accounts  will  appear  in 
sundry  column  on  the  left.  All  debits  to  Supplies,  Mining  Expense, 
Surface  Expense,  Stripping  and  Development,  Steam  production, 
Electric  power,  the  different  shops,  Teaming  and  Compressor  and  Drills 
will  appear  in  columns  provided  for  that  purpose.     Debits  to  all  other 


42  AMERICAN  MINE  ACCOUNTING 

accounts  will  appear  in  sundry  column  on  the  right.  The  footings  only 
of  all  columns  except  sundries  will  be  posted  to  the  ledger.  Each  item 
in  the  sundry  column  whether  debit  or  credit  will  be  posted  to  the  ledger 
separately. 

The  Record  of  Transactions  will  be  footed  and  the  footings  of  columns 
on  debit  side  will  equal  footings  of  columns  on  credit  side.  No  explana- 
tion of  journal  entries  will  be  made  in  the  Record  of  Transactions,  all 
explanations  will  appear  on  journal  entry  voucher  only. 

Ledger. — ^Any  account  that  the  Record  of  Transactions  may  call  for 
must  be  opened  in  the  ledger  (and  may  be  opened  to  advantage  in  the 
following  order) :  General  Office,  Inventory,  Bank,  Supplies,  Petty  Cash, 
Mining  Expense,  Surface  Expense  (Stripping  and  Development) ,  Steam 
Production,  Electric  Power,  Machine  Shop,  Carpenter  Shop,  Blacksmith 
Shop,  Teaming,  Compressor  and  Air  Drills,  Operating  Expense,  Accounts 
Receivable,  New  Construction  Accounts.  All  accounts  in  the  ledger  will 
be  closed  into  General  Office  account  at  the  end  of  each  month  except 
Bank  Account,  Supplies,  Petty  Cash.  A  preliminary  trial  balance  will 
be  taken  from  the  ledger  before  closing  entries  are  made  and  a  final  trial 
balance  after  the  closing  entries  are  made,  copies  of  both  being  forwarded 
to  the  General  Office. 

Vouchers,  Debit  and  Credit  to  Supplies. — ^All  vouchers  having  a  debit 
or  credit  to  Supplies  must  be  recorded  in  this  book,  it  gives  a  detail  of 
the  Supply  Account  in.  the  ledger,  and  shows  balance  of  each  class  of 
supplies  that  should  be  on  hand  each  month. 

The  first  entry  that  should  be  made  in  the  record  is  the  inventory 
entry,  crediting  inventory  and  charging  each  class  of  supplies  with  amount 
on  hand  at  time  books  are  opened.  All  purchases  are  added  and  on 
credit  side  supplies  consumed  or  sold  are  shown  under  proper  headings. 
The  footings  of  all  columns  should  be  carried  forward  each  month  so 
that  at  the  end  of  each  month  the  debit  footings  will  represent  total  of 
each  class  of  supplies  on  hand  when  account  was  opened,  plus  supplies 
purchased  since.  The  credit  footings  will  represent  the  total  supplies 
distributed  to  date.  These  footings  are  carried  forward  until  the  end 
of  the  year  when  the  account  is  started  again  with  inventory  figures. 
When  the  total  footings  both  debit  and  credit  are  carried  forward,  the 
balance  of  supplies  on  hand  each  month  represented  by  difference  between 
debits  and  credits,  should  be  shown  in  red  ink,  and  total  should  agree 
with  trial  balance. 

Each  month  the  warehouse  clerk  should  secure  the  amount  on  hand 
of  some  class  of  supplies  and  should  take  an  actual  inventory  of  that 
class  to  determine  whether  or  not  he  is  developing  a  shortage  or  overrun. 

In  this  way  an  excessive  profit  or  loss  at  the  end  of  the  year  will  be 
avoided. 


MINING  IRON  ORE 


43 


Vouchers.  Charged  to  Mining,  and  Surface. — ^All  vouchers  having 
a  charge  to  Mining  or  Surface  Expense  or  at  surface  mines  to  Mining 
Expense  and  Stripping  and  Development  should  be  entered  in  this  book. 
The  vouchers  covering  labor  should  be  entered  in  succession.  The 
vouchers  covering  consumption  of  supplies  should  be  entered  in  the  order 
outlined  for  making  them,  under  caption,  "Operating  Vouchers/' 
entering  the  vouchers  in  this  order  facilitates  securing  figures  for  the 
cost  sheet.  To  secure  figures  from  this  record  for  labor  column  on  cost 
sheet,  add  together  amounts  charged  to  the  different  expense  accounts, 
from  labor  vouchers  and  put  footings  opposite  proper  account  on  cost 
sheet.  To  secure  figures  for  supply  column  on  cost  sheet,  add  together 
the  amounts  charged  to  the  different  expense  accounts  from  supply 
vouchers  and  put  results  on  cost  sheet  opposite  proper  accounts,  forms 
92,  93,  Fig.  9. 


Minfi 

n 

Classification  of  Vouchers  Ciiarged  to  Mining  Expense                                 190 

Date 

Favor  of 

Vouched 

No.  Y""  ■ 

200 

201 

202 

203 

204 

205 

206 

207 

208 

209     210      211 

212     213  1  214  1          1 

1     J 

1   1      \~i~r 

1   1  T-rn   1   1   i"T  1  1 

Charged  to  Surface  Expense 

Date 

^ouche: 

Arats. 

225 

226 

227      228 

229 

230      231 

232 

233 

234 

235 

236 

237     238  II  239 

Ft —         0    u    I    i  ~i — I — r  1    1    1    I    i — ™ — 1 — ^ — I — I — B — 1 

Fig.  9.— Form  93. 


All  columns  in  this  record  should  be  footed  each  month,  balanced 
across  with  total  and  ruled. 

Ore  and  Rock  Statement  Book. — ^This  book  gives  a  record  of  the 
mining  tally  production  on  day  and  night  shifts  of  each  grade  of  ore 
from  each  shaft.  The  pages  are  ruled  to  accommodate  a  grade  of  ore 
from  three  different  shafts. 

The  balance  on  hand  at  the  first  of  the  year  should  be  brought  for- 
ward on  line  provided  for  that  purpose  and  total  production  for  the  month 
added,  giving  total  production  for  the  season. 

Ore  Ledger. — ^When  way  bills  are  received  from  docks,  they  should 
be  entered  on  debit  side  of  this  book  under  proper  heading,  a  portion 
of  the  book  being  reserved  for  each  grade  of  ore.  When  bills  of  lading 
covering  cargoes  cleared  from  docks  are  received,  they  should  be  entered 
on  credit  side  of  this  ledger.  The  difference  between  debit  and  credit 
side  of  this  ledger  should  equal  balance  of  ore  in  the  docks,  as  shown  by 


44  AMERICAN  MINE  ACCOUNTING 

the  railway  dock  statement.  The  total  footings  should  be  carried  for- 
ward from  month  to  month,  so  that  at  any  time  the  ledger  will  show 
total  shipments  from  mines  to  docks  and  total  shipments  from  docks 
to  lower  ports. 

Stockpile  Ledger. — ^An  account  should  be  kept  with  each  stockpile 
in  this  record,  charging  it  up  monthly  with  mining  tally  weights  put 
into  it,  and  crediting  it  with  actual  weights  shipped  from  each  pile. 
This  will  show  actual  overrun  or  shortage  of  each  pile. 

Time  Books. — ^The  timekeeper  should  assign  on  his  time  book  a  page 
or  pages  for  each  class  of  employees,  that  is  Engineers  should  all  show 
in  the  same  place  on  time  book.  In  another  place  Firemen  should  be 
found.  Surface  men  in  another,  the  same  plan  being  carried  out  with 
each  class  of  employees.  The  time  shown  under  these  different  headings 
should  be  classified  in  detail  on  lower  part  of  page  on  which  the  time  is 
shown.  If  there  is  not  sufficient  room  on  that  page,  the  classification 
may  be  shown  on  the  following  page.  The  timekeeper  should  in  this 
classification  state  exactly  what  the  men  are  doing,  such  as  "digging 
ditch  around  caved  ground,"  "unloading  timber,"  "unloading  coal," 
"  cleaning  up  stockpile  bottom,"  etc. 

The  number  of  days  at  each  rate  in  the  classification  should  agree 
exactly  with  the  number  of  days  at  each  rate  as  shown  in  the  time  being 
classified. 

Check-roll. — The  lines  on  the  book  should  be  numbered  consecutively, 
from  number  one  to  the  highest  number  held  by  any  employee  on  the 
time  book.  The  names  of  employees  are  written  opposite  their  numbers 
in  the  Check-roll,  The  time  of  each  employee  is  transferred  from  time 
book  to  check-roll,  thus  collecting  it.  An  employee  may  appear  on 
several  places  on  the  time  book,  but  his  time  will  appear  on  only  one 
line  in  the  check-roll. 

On  the  Check-roll  a  different  mark  should  be  used  to  distinguish 
company  account  time  from  contract  time.  At  the  end  of  each  month 
the  number  of  company  account  days  at  each  rate,  and  the  number  of 
contract  days,  as  extended  in  their  proper  columns,  thus  showing  the 
number  of  company  account  days  at  each  rate  and  total  contract  for 
each  employee  for  the  month. 

The  total  number  of  company  account  days  at  each  rate  on  the 
Check-roll  should  balance  with  the  total  number  of  company  account 
days  at  each  rate  in  the  time  book.  The  total  number  of  contract  days 
on  Check-roll  should  balance  with  total  number  of  contract  days  in  the 
time  book. 

Contract  Book. — ^This  book  is  provided  for  the  purpose  of  figuring 
the  earnings  of  each  contract  and  of  keeping  a  permanent  record  of 
same.     The  earnings  of  each  contract  employee  are  transferred  from  this 


MINING  IRON  ORE  45 

book  to  his  account  on  the  Pay-roll.  The  number  of  each  contract 
should  be  shown  on  this  Contract  Book,  and  the  name  and  number  of 
each  man  working  on  each  contract  should  be  carried  into  the  Contract 
Book,  under  their  respective  contract  numbers  from  time  books.  This 
may  be  done  before  the  end  of  the  month  in  order  to  facilitate  work  at 
the  first  of  each  month. 

The  number  of  days  worked  by  each  man  in  the  contract,  should  be 
placed  to  his  credit  in  the  contract  book  as  soon  as  they  can  be  deter- 
mined on  time  book.  The  number  of  cars  of  ore  or  rock  mined  or  number 
of  feet  raised,  sunk  or  drifted  by  each  contract  with  rate  per  car  or  foot, 
should  be  turned  in  by  the  Mining  Captain  and  placed  to  the  credit  of 
the  contract. 

The  Warehouse  Clerk  will  report  supplies  chargeable  to  each  contract. 
The  net  earnings  of  each  contract  will  then  be  determined  by  extending 
cars  or  feet  mined  at  the  different  rates  and  deducting  from  these  gross 
earnings  the  supplies  and  labor  cost  chargeable  to  the  contract.  The 
net  earnings  are  divided  by  the  number  of  days  worked  in  the  contract 
to  determine  the  rate  per  day  and  each  man  in  the  contract  receives  his 
portion  of  the  net  earnings  of  the  contract  according  to  the  number  of 
days  he  worked.  The  amount  distributed  to  the  men  in  each  contract 
must  agree  exactly  with  the  net  earnings  of  the  contract. 

It  is  understood  that  when  a  contract  has  to  pay  its  trammers  or 
other  labor,  the  trammers  or  laborers  do  not  receive  any  share  in  the 
contract,  but  are  carried  and  paid  as  company  account  labor,  and  the 
total  of  this  company  account  labor  performed  for  each  contract  is 
charged  up  to  the  respective  contracts  as  a  labor  cost  to  the  contract. 
A  provision  for  this  charge  to  the  contract  is  made  on  "Summary"  in 
Contract  Book. 

Pay-roll. — ^Time  of  each  employee  is  transferred  directly  from  the 
Check-roll  to  the  Pay-roll,  the  company  account  column  on  the  Pay-roll 
showing  number  of  company  account  days  worked  by  each  man  at  each 
rate,  while  the  contract  column  will  show  total  contract  days  worked 
by  each  man.  The  contract  rates  need  not  be  shown  on  the  Pay-roll. 
The  company  account  time  is  then  extended  on  Pay-roll.  The  contract 
earnings  of  each  employee  are  collected  from  contract  book  and  placed 
on  Pay-roll  to  his  credit  as  a  total.  The  deductions  for  Doctor,  Aid 
Fund,  etc.,  are  then  made  and  Pay-roll  footed  and  balanced.  The 
footings  on  each  page  are  not  carried  forward  but  are  summarized  at 
the  end  of  Pay-roll  for  the  month. 

When  settlements  with  employees  are  made  during  the  month,  their 
account  should  be  spread  on  Pay-roll,  and  under  no  condition  shall  a 
due  bill  or  check  be  made  in  favor  of  an  employee  from  any  other  source 
than  Pay-roll  book. 


46  AMERICAN  MINE  ACCOUNTING 

Pay-rolls  should  be  footed,  balanced  and  summarized  before  journal 
vouchers  are  made  out  for  the  month. 

Labor  Classification. — ^The  classification  of  labor  shown  on  the  Time 
books,  as  outlined  above,  is  copied  into  Labor  Classification  book. 
The  company  account  time  is  extended  on  this  book  and  should  balance 
with  footing  of  company  account  column  in  summary  of  Pay-roll.  The 
contract  earnings  are  carried  into  Labor  Classification  book  from  Con- 
tract book  and  the  total  contract  earnings  shown  on  labor  classification 
should  balance  with  contract  column  in  summary  of  Pay-roll.  The  total 
of  labor  classification  should  equal  gross  amount  of  Pay-roll. 

In  •  transferring  classification  from  Time  book  and  Contract  book, 
into  Labor  Classification  book,  care  should  be  taken  to  get  all  of  each 
class  of  labor  under  its  heading.  That  is,  have  all  Surface  labor  listed 
on  the  Labor  Classification  together  rather  than  have  it  appear  in  several 
different  places.  The  same  applies  to  ''Drifting  in  Ore,''  ''Drifting  in 
Rock,"  etc.  This  will  greatly  facilitate  making  j  ournal  entries  from  labor 
classification. 

The  Shop  and  Team  labor  is  kept  on  Time  book  but  is  it  not  usually 
classified  in  Time  book.  The  foremen  of  Shops  and  Teams  make  daily 
reports  covering  labor  performance  in  their  departments  each  day. 
These  daily  reports  are  entered  daily  in  Shop  labor  book,  which  gives  a 
much  better  classification  of  labor  than  could  be  obtained  on  Time  book. 

When  all  Shop  and  Team  reports  have  been  entered  in  the  Shop 
labor  book,  the  total  number  of  hours  on  that  book  should  agree  with 
total  number  of  hours  shown  on  Labor  Classification  book  worked  by 
Shops  and  Teams.  The  total  labor  cost  of  each  shop  should  be  taken 
from  each  labor  classification,  and  dividing  these  amounts  by  the  number 
of  hours  worked  in  the  respective  shops,  will  give  the  rate  per  hour  from 
each  shop.  The  extensions  should  then  be  made  on  Shop  and  Team 
labor  book.  The  total  of  these  extensions  for  each  shop  should,  of 
course,  balance  with  the  labor  cost  of  each  shop  taken  from  the  Labor 
Classification. 

Record  of  Supplies  Used. — This  book  is  provided  for  the  purpose  of 
keeping  accurate  record  of  each  class  of  supplies  used  for  each  class  of 
labor  performed.  Several  pages  in  the  book  are  set  apart  for  each  of  the 
operating,  shop  and  Improvements  accounts,  and  such  others  as  may  be 
found  necessary.  The  following  are  some  of  the  accounts  which  will  be 
opened.  Steam  Production,  Machine  Shop,  Blacksmith  Shop,  Carpenter 
Shop,  Compressor  and  Air  Drills,  etc.  (Fig.  10,  Form  2). 

Supplies  are  issued  only  on  an  order  from  the  Superintendent  or 
persons  duly  authorized  by  him,  and  each  order  for  supplies  should  state 
for  what  purpose  the  supplies  are  to  be  used,  that  is  exactly  on  what 
piece  of  work  they  will  be  used.     The  Warehouse  Clerk  will  enter  these 


MINING  IRON  ORE 


47 


orders  in  the  Record  of  Supplies  Used,  under  the  account  designated 
by  the  statement  on  the  order  showing  for  what  the  supplies  were  used. 
He  will  list  each  item  and  extend  the  amount  into  the  proper  column, 
that  is  if  the  item  is  a  tool,  the  amount  should  be  extended  into  the  tool 


DATE 

101 

EXPLOSIVES 

102 

CANDLES 

103 

OILS 

104 

DRILL 
STEEL 

105        1      106      1 

IBONjrSTEEXj    LUUBEK    | 

_ 

_ 

..LJ._ 

;  (2)  Continued 


= 

MINE 

RECORD  OF  SUPPLIES~USED 

^ 

J 

107 

■MINING 
TIMBER 

108 

TOOLS 

loa    II  .    110 

111 

STEAll  AND 
|V^^TEB  hose] 

iia 

AlE  DRILL 
HOaE 

113 

STEEL 
RAILS 

114 

IRON 
CASTINGS 

f 

115 

POWER 
DRILL 
ASTINGS 

116 

WIRE 

ROPE 

117 

CAR150N8 
DIA-DRILL 

118      II 
MANfLA  B/ 
ROPE     IJ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

_ 

T- 

_ 

L_ 

J 

.. 

J 

. 

. 

. 

(3)Comtinued 

110 

mEMlCALi 

120                121 

FUEL                FOKAQE 

I— ri2-n 

ELECTRIC 

LIGHT 
S_U.P_PL.IES. 

123 

BOLTS,  NUTS 
&  WASHERS 

124 

CAR  &  LOCO. 
PARTS 

STKAM 

120 

STATIONERY 
iPTO. 

127 

MISCELL- 
ANEOCS 

TOTAE 

1 

- 

-  ^ 

— 

— 

1 — 1 

1 — 

— 

— 



— 

— 

I — 

1 — 

j — 1 

T— 

— 

— 

r 

1 — ] 

— ] 

— 

1 — 

r— 

— 

— 

— 

— 1 

1 — 1 

1 — 

1 — 

— 1 

1- 

- 

-- 

■n  - 

Fig.  10.— Form  2. 

column,  etc.  When  all  supplies  used  for  the  month  have  been  entered, 
the  columns  should  be  footed  and  balanced  across  with  the  total  column. 
A  summary  is  then  drawn  off  which  will  show  the  total  of  each  class  of 
supplies,  and  the  total  of  all  classes  of  supplies  consumed  on  account  of 
each  and  all  classes  of  labor  performed.  There  should  be  absolutely  no 
supplies  disbursed  which  do  not  show  on  the  Record  of  Supplies  Used. 

Reports  to  General  Office. — As  soon  as  Pay-roll,  Labor  classifications 
and  Supply  summaries  are  completed  and  balanced,  entries  should  be 


48 


AMERICAN  MINE  ACCOUNTING 


o 

Z 

« 

0) 

© 

a 

M 

■I 

s 

2 

(1 

c 

if 

2 

0 

£  1 

cd 

-1 

o 

§ 

E 

hi 

c 
•c 

n 
Q 

o 

XI 

_l 

_c 
'c 

2 

d 
1 

1 

H 

Q. 

-a  g 


o  o  O 

«  :3  ® 

«  c  .5 

o  o  ^ 

■^  ^  » 

<»  m  2 


<B       £ 


«     5 


MINING  IRON  ORE 


49 


made  on  vouchers  provided  by  the  General  Office  for  that  purpose.  The 
first  entry  will  be  an  Accounts  Payable  voucher  (form  119,  Fig.  11), 
covering  net  amounts  of  Pay-roll,  that  is  amount  for  which  checks  will 
be  drawn.  This  entry  will  show  gross  amount  of  Pay-roll,  less  Pay-roll 
collections  for  which  no  checks  will  be  drawn,  and  the  net  amount  of 
payment.  This  latter  amount  should  show  on  back  of  voucher  opposite 
the  Mining  Labor  account  number  of  the  respective  mines. 

The  second  entry  (form  113,  Fig.  12)  will  cover  the  amount  of  Pay- 
roll collections  shown  on  the  above  entry,  and  will  be  a  charge  to  "  Mining 


OLIVER  IRON  MINING  COMPANY. 

JOURNAL  ENTRY  VOUCHER. 


DEBIT  MINING  LABOR. 


CREDIT  SUNDRY  ACCOUNTS, 
PAY  ROLL  COLLECTIONS  FOR  MONTH. 


For  Collections  made  on  Pay  Rolls  at  Mine 

during  month  of  19  this  amount  having  been 

deducted  on  Accounts  Payable  Voucher  covering  Mining  Labor  for 
same  month. 


Tenement  Rentals, 
Machinery  Rentals, 
Cash  Sales,  Labor 
Supplies, 


(Reverse  Side) 


OLIVER  IRON  MINING  CO. 

JOURNAL  VOUCHER 

OP 

PAY  ROLL  COLLECTIONS. 


Entered 
Journal  Folio- 


BOOKKEEPCB 


See  Accounts  Payable  Voucher  No. 


Correct, 


CHIEF  CLERK. 


Approved, 


The  above  amounts  represent  deductions  on  Pay  Roll  at 

Mine  during  month  of 19  ,  and  is  correct  for  entry  on 

General  Books  of  OLIVER  IRON  MINING  COMPANY. 


SUPEEmXENDENT. 


Fig.  12.— Form  113. 


Labor,"  and  a  credit  to  "  Rentals,"  "  Supplies,"  Garnishee  and  Collection 
Fees,  Cash,  Sales,  or  such  other  items  as  may  be  found  necessary.  The 
charges  to  mining  labor  on  Form  113-9,  Figs.  11  and  12,  should  equal 
gross  amount  of  Pay-roll  and  should  be  checked  against  total  of  Labor 
Classification  before  being  forwarded. 

The  third  entry  will  be  a  credit  to  Mining  Labor  and  a  charge  to 
Direct  Expense,  Operating,  General  Repairs,  Supplies,  New  Construction, 
and  so  on  as  per  form  116,  Fig.  13.  The  credit  to  Mining  Labor  on  this 
form  should  equal  charges  to  Mining  Labor  on  the  preceding  forms. 


50 


AMERICAN  MINE  ACCOUNTING 


The  fourth  entry  will  be  a  credit  to  Mining  Supplies  charge  to  Direct 
Expense,  Operating,  General  Repairs,  New  Construction,  etc.,  as  per 
form  115,  Fig.  14.  This  voucher  should  cover  total  of  all  supplies  dis- 
bursed during  the  month  with  the  exception  of  supplies  collected  for 
on  Pay-roll,  which  will  appear  on  form  113,  Fig.  12.  This  voucher 
should  be  made  from  Summary  of  Supplies  Used,  furnished  by  the 
Warehouse  Clerk. 


OLIVER  IRON  MINING  COMPANY. 

JOURNAL  ENTRY  VOUCHER. 

DEBIT  SUNDRY  ACCOUNTS. 


CREDIT  MINING  LABOR. 


For  Mining  Labor  employed  for  the  various  accounts  shown  below  at 
during  month  of  19 


Mine, 


Direct  Expense, 
Operating, 
General  Repairs, 

Total  Operating, 
Mining  Supplies, 
New  Construction, 
Improvements, 

Miscellaneous  Profit  and  Loss, 
Accounts  Receivable, 


r 


{Reverse  Side) 


OLIVER  IRON  MINING  00. 

JOURNAL  VOUCHER 

OF 

MINING  LABOR. 

Entered 

Journal  Folio No. 


BOOKKEEPER 


Total  Credit  to  Mining  Labor, 


The  above  is  a  summaryof  Mining  Labor  and  for  what  account  such  Labor 

was  performed  at Mine,  during  month  of 19 

as  shown  by  Pay  Roll  Record  and  Time  Books  in  the  Mine  Office,  and  is 
correct  for  entry  on  General  Books  of  Oliver  Iron  Mining  Company. 


SUPERINTENDENT. 


Correct, 


CHIEF  CLERK. 


Approved, 


Fig.  13.— Form  116. 

The  fifth  entry  will  cover  estimated  Taxes  and  Insurance  for  the 
month  as  per  form  114.  Insurance  will  be  separated  to  show  amount 
chargeable  on  Mine  buildings  and  amount  chargeable  to  Dwellings  rented 
or  to  be  rented.  Insurance  on  superintendent's  residence  or  such 
dwellings  as  are  furnished  employees  without  rent  should  be  charged 
to  Mine  buildings;  the  total  Insurance  on  Mine  buildings  only  will  be 
shown  on  Mine  Cost  Sheet. 

The  sixth  entry  will  be  made  on  form  120,  covering  cash  collections 
for  the  month.  The  entry  will  be  charge  Cash  Sales  and  credit  Garnishee 
and  Collection  Fees,  Rentals,  Accounts  Receivable,  etc.  This  entry  should 
credit  all  items  sold  for  cash  except  supplies  which  will  receive  credit  on 


MINING  IRON  ORE 


51 


form  115,  Fig.  14,  Where  the  collections  are  too  numerous  to  show 
details  on  the  voucher,  a  statement  giving  details  should  be  attached  to 
the  voucher.  All  cash  collections  should  be  remitted  to  the  General 
Office  at  the  end  of  each  month,  with  a  letter  stating  that  the  cash  should 
be  credited  to  Cash  Sales. 

General. — ^In  addition  to  the  above  vouchers  there  will  be  the  monthly- 
Ore  Reports,  Analysis  of  Direct  Expense,  form  127,  Fig.  15,  New  Con- 
struction, Misc.  Profit  and  Loss  (form  202,  Fig.  16),  Improvements. 


OLIVER  IRON  MINING  COMPANY. 

JOURNAL  ENTRY  VOUCHER. 


DEBIT  SUNDRY  ACCOUNTS. 


CREDIT  MINING  LABOR 


For  Mining  Supplies  consumed  at  Mine  of  this  Connpany, during  month  of 

as  shown  in  detail  by  the  records  in  the  Mine  Office. 


19 


Direct  Expense, 
Operating. 
General  Repairs, 

Total  Operating, 
New  Construction, 
Improvements, 

Miscellaneous  Profit  and  Loss, 
Accounts  Receivable, 
Cash  Sales 


(  Reverse  Side) 


OLIVER  IRON  MINING  CO. 

JOURNAL  VOUCHER 

OF 

MINING  SUPPLIES  USED. 


BOOKEEEPGB 


Total  Credit  to  Supplies. 


The  above  is  a  summary  of  Mining  Supplies  consumed  at Mine, 

during  month  of 19  — ,as  shown  by  Mine  Supplies 

Used  Book  and  Ledger,  and  is  correct  for  entry  on  General  Books  of 
Oliver  Iron  Mining  Company. 


SUPERINTENDENT. 


Correct, 


CHIEF  CLERK. 


Approved, 


Fig.  14.— Form  115. 


The  General  Office  will  also  require  a  copy  of  the  Mine  Cost  Sheet  at 
the  earliest  possible  date. 

If  there  are  any  charges  out  of  the  ordinary  on  any  entry  coming 
from  mines  to  General  Office,  such  as  charges  to  Idle  Mines  Supplies, 
Profit  and  Loss,  a  new  exploration,  etc.,  details  should  be  given  to  en- 
able the  General  Office  to  handle  the  charge  promptly  without  writing  the 
mine  for  particulars. 

Vouchers — Operating  (Mine  Books). — As  soon  as  General  Office 
entries  and  reports  are  forwarded  work  on  Mine  Cost  Sheet  should 
be  commenced.     First  make  a  journal  entry  on  credit  voucher  charging 


52 


AMERICAN  MINE  ACCOUNTING 


DIRECT,  GENERAL  AND  OFFICE  EXPENSE 

MIMP 

ANALYSTS  FOR  MONTH  AND  S:EAS0:N  ENDTNa 

19 

ACCOUNT 
No. 

ACCOUNT 

AMOUNT 

TOTAL 

FOR 
MONTH 

TOTAL 

sSn 

REMARKS 

1. 

Salaries  (Supt.  and  OflSce  force') 

2. 

Rents 

a.    Offices 

b.  Warehouses 

c.    Real  Estate  and  Royalty 

3. 

Stationery  and  Printing 

4. 

Telephone  and  Telegraphing 

a.   Telephone  Rental 

b.   Telegraph  Rental 

c.    Telegrams 

d.    Salaries  (0pp.  and  Messengers) 

e.   Toll  Service  and  Sundries 

5. 

Traveling  Expense 

C. 

Office  Expense 

a.    Postage 

b.    Petty  Expenses 

c.    Lunches 

d.   Payments  to  Banks 

e.   Repairs 

7. 

Special  Expense 

a.    Special  Service 

b.    Special  Expense,  Officers 

c.    Premium  Surety   Bonds 

d.    Patents 

8. 

Legal  Expense 

9. 

Analysis 

10. 

Prospecting 

11. 

Revenue  Stamps 

12. 

Experimental  Work 

13. 

Office  Fixtures 

• 

a.    Sundries 

b.   Repairs 

.4. 

Commissions 

1 

1 — L 

J 



1 i 

1 



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1 - 

— 

"~~ 

~~l 

1 r 

1 r 

-pq 

r-i 

—T 

■T— 

—  ' 

Total  for  Month, 

Total  for  Season 

■ 

1 

._ 

Fig.  15.— Form  127. 


MINING  IRON  ORE 


53 


the  sundry  Mining  and  Surface  Expenses,  Accounts  Receivable,  etc., 
and  crediting  Pay-roll  with  the  gross  amount  of  Pay-roll.  This  entry 
should  be  made  from  Labor  Classification  book. 

Second,  credit  on  credit  voucher,  Steam  Production  and  charge  the 
different  Shops,  Mining  and  Surface  expenses,  effected  with  amount 
charged  to  Steam  Production.  This  entry  should  be  made  from  in- 
formation secured  from  Master  Mechanic,  or  some  one  fully  conversant 
with  portion  of  steam  consumed  by  Pumps,  Hoists,  etc. 


PLANT— PROFIT  AND  LOSS  CHARGES 


Analysis  of  charges  at Mine 

during  month  ending 190 ,  to  new 

Construction,  Improvement  and  Miscellaneous  Profit  and 
Loss,  as  shown  by  vouchers  of  Supplies  Consumed  No. 
115  and  Mining  Labor  No.  116. 


ACCOUNT  NO. 


DESCRIPTION 


Fig.  16.— Foem  202. 


Third,  credit  on  credit  voucher,  the  different  Shops,  Mining  and 
Surface  expenses,  etc.,  as  per  classification  on  the  Shop  Labor  books. 
Steam  Production  charge,  Labor  performed  by  Air  Drills,  and  Power 
furnished  by  Electric  plant.  This  entry  will  balance  our  charges  to 
Shops,  Teaming,  etc.  The  above  entry  distributes  all  labor  performed 
during  the  month. 

Fourth,  make  a  journal  entry  on  credit  voucher,  charging  sundry 
Mining  and  Surface  Expense  accounts,  etc.,  and  crediting  Supplies  under 
the  different  classes,  with  Supplies  consumed,  except  amount  of  supplies 


54  AMERICAN  MINE  ACCOUNTING 

sold  and  collected  for  on  the  Pay-Roll.     This  entry  will  be  made  from 
Summary  of  Supplies  Used. 

Fifth,  credit  on  credit  voucher,  Steam  Production,  and  charge  the 
different  accounts  benefited  with  the  amount  of  Supplies  charged  to 
Steam  Production  during  the  month.  This  should  be  done  from  in- 
formation furnished  by  the  Master  Mechanic  or  some  one  fully  conversant 
with  portion  of  steam  consumed  by  Pumps,  Hoists,  etc. 

Sixth,  credit  on  credit  voucher  the  different  Shops,  etc.,  and  charge 
Mining  and  Surface  expenses,  etc.,  with  supplies  and  Steam  Production 
used  by  shops,  etc.  This  charge  to  sundry  Mining  and  Surface  expenses 
should  be  made  in  the  same  proportion  as  shops,  etc.,  was  charged  to 
the  Mining  and  Surface  expenses.  In  other  words,  determine  the  per^ 
centage  that  the  total  supplies  used  by  shops  bear  to  total  labor  performed 
by  shops.  Taking  this  percentage  of  shop  labor  charged  to  each  class  of 
Mining  and  Surface  expense,  will  give  the  charge  to  each  class  of  Mining 
and  Surface  expenses  for  Shop  supplies.  These  entries  distribute  to 
costs  all  supplies  consumed  on  account  of  operations  during  the  month. 
These  labor  and  supply  entries  should  be  now  entered  in  Record  of 
Vouchers,  charged  to  Mining  and  Surface  Expenses  or  if  the  Mine  is  a 
Surface  Mine,  in  the  corresponding  Surface  Mine  book.  From  this  book 
figures  for  Cost  Sheet  can  now  be  taken. 

Cost  Sheets. — The  figures  for  labor  and  supplies  required  for  Mine 
Cost  Sheet,  form  49,  Fig.  17,  may  now  be  taken  from  the  Record  of 
Vouchers  charged  to  Mining  and  Surface  Expenses  or  Mining  and  Strip- 
ping and  Development  in  case  of  Surface  Mines. 

These  figures  should  be  placed  on  cost  sheet  opposite  the  proper 
account  and  a  total  of  labor  and  supply  columns  on  Cost  sheet  should 
agree  with  total  charges  to  Mining  and  Surface  Expenses,  on  Record  of 
Vouchers  charged  to  Mining  and  Surface  Expenses,  with  the  exception 
of  the  amount  of  Taxes  and  Insurance  which  is  shown  on  the  cost  sheet, 
as  a  memo.  only. 

Dividing  the  different  amounts  now  shown  on  the  cost  sheet  by  the 
production  will  give  the  cost  per  ton  for  the  different  expense  accounts. 
While  Taxes  and  Insurance  are  shown  on  the  cost  sheet  as  a  memo, 
only,  a  cost  per  ton  should  be  determined  and  shown;  all  costs  per  ton 
should  be  figured  to  three  decimal  places. 

The  summary  of  production  should  show  amount  on  hand  at  first 
of  each  year,  and  total  of  each  grade  produced  for  the  month,  previous 
months,  and  season,  tonnage  shipped,  overruns  and  balance  in  stock 
at  end  of  the  month. 

The  summary  of  supplies  may  be  obtained  for  the  month  from  sum- 
mary reported  by  the  Warehouse  Clerk,  and  the  total  should  balance 
with  supply  column,  in  body  of  the  cost  sheet  for  the  month  and  season^ 


MINING  IRON  ORE 


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MINING  IRON  ORE  57 

before  Taxes  and  Insurance  are  added.  The  cost  per  ton  is  obtained  by 
dividing  the  amount  of  different  classes  of  supplies  by  the  production, 
and  the  cost  per  ton  should  be  figured  to  three  decimal  places.  Total 
of  labor  and  supply  columns  and  amount  of  Taxes  and  Insurance  and 
Direct  Expense  on  Cost  Sheet  should  be  checked  carefully  with  figures 
reported  to  General  Office  on  monthly  journal  vouchers. 

Labor  Sheets. — Form  50,  Fig.  18.  The  number  of  days  and  earnings 
of  each  class  of  employees  for  the  statement  must  be  secured  from  Labor 
Classification.  Divide  the  number  of  days  worked  by  actual  working 
days  in  the  month  as  shown  in  list  furnished  by  the  Auditor,  to  obtain 
the  number  of  men  for  the  month.  The  number  of  men  should  be  figured 
to  one  decimal  place.  The  rate  per  day  is  obtained  by  dividing  earnings 
of  each  class  of  labor  by  the  actual  number  of  days  worked  by  the 
respective  classes  of  labor.  Cost  per  ton  is  obtained  by  dividing  earnings 
by  production.  The  number  of  days  on  the  labor  sheet  should  agree 
with  the  total  days  shown  on  Pay-roll,  and  the  total  earnings  should 
agree  with  gross  amount  of  Pay-roll.  The  contract  and  company 
account  days  and  earnings  for  lower  part  of  the  labor  statement  as  well  as 
the  number  of  feet  of  Drifts,  Shafts,  Raises  or  Winzes,  may  be  obtained 
from  Labor  Classification.  The  supplies  are  reported  by  the  Warehouse 
Clerk  and  should  agree  with  supplies  on  the  Cost  Sheet.  The  total  hoist 
of  ore  and  rock  usually  represents  the  tons  trammed.  The  difference 
between  the  total  tons  of  ore  produced  and  the  number  of  tons  obtained 
from  development  work,  gives  the  number  of  tons  stoped.  Obtain  the 
number  of  men  and  rate  per  day  by  same  method  used  in  upper  portion 
of  the  statement.  Determine  the  cost  per  foot  of  shafts,  raises  or  winzes 
and  drifts,  by  dividing  sum  of  earnings,  company  account  and  contract 
and  the  supplies,  by  the  number  of  feet  of  Shafts,  Raises,  Winzes  and 
Drifts.  The  cost  per  ton  for  Stoping  and  Tramming  is  obtained  by 
dividing  the  sum  of  earnings  of  trammers  and  the  supplies  used,  by 
number  of  tons  stoped  or  trammed. 

Feet  and  tons  per  man  per  day  are  obtained  by  dividing  feet  Sunk, 
Drifted,  or  Raised,  etc.,  by  the  number  of  days  worked  on  each,  and  the 
tons  stoped  or  trammed  by  same  method. 

The  difference  between  earnings  on  Labor  Sheet  and  labor  on  Cost 
Sheet  should  be  explained  by  supplementary  statement  under  "  Remarks 
Column,"  something  as  follows: 

Total  Labor  as  per  Cost  Sheet 

Add  Labor  charged  Construction 

Add  Labor  charged  Supplies 

Add  Labor  charged  Accounts  Receivable 

Add  Labor  charged,  etc. 

Total  Labor  as  per  Labor  Statement. 


CHAPTER  II 

MINING  AND  MILLING  NATIVE  COPPER 

ACCOUNTING  METHODS  OF  THE  OJIBWAY  MINING  COMPANY 

In  the  Lake  Superior  Copper  District,  copper  is  found  in  its  native 
state,  distributed  through  the  vein  rock.  These  copper  bearing  veins 
vary  from  14  ft.  to  60  ft.  or  more  in  width,  and  have  a  dip,  varying  from 
26  degrees  to  80  degrees  from  the  horizontal. 

The  development  of  these  copper  deposits  is  usually  by  means  of 
inclined  shafts,  which  are  either  sunk  in  the  vein  itself,  or  in  the  footwall 
at  distances  varying  from  30  ft.  to  100  ft.  parallel  to  the  vein;  as  depth  is 
attained  drifts  are  run  to  the  vein  at  from  100  ft.  to  200  ft.  apart,  and 
when  the  mine  is  sufficiently  opened  up  to  begin  production,  stopes  are 
started  in  the  drifts  at  regular  intervals. 

The  vein  rock  after  being  broken  down  in  the  stopes  by  air  drills  is 
sorted  by  hand,  about  40  per  cent,  being  discarded  and  used  to  fi41 
worked  out  stopes.  The  good  rock  is  loaded  into  cars  by  hand  and 
trammed  to  the  shaft,  dumped  into  the  skip  and  hoisted  to  the  Rock 
House  at  surface.  The  skips  dump  automatically,  the  rock  running  over 
grizzlies;  the  coarse  rock  is  crushed  in  Blake  type  crushers  for  shipment 
to  the  mill.  The  railroad  tracks  run  directly  under  the  rock  house  so 
that  the  rock  can  be  loaded  into  the  cars  by  gravity  for  shipment  to  the 
mill  in  train  loads. 

At  the  mill  the  trains  enter  directly  over  the  storage  bins  and  dump 
their  loads.  The  rock  is  fed  to  steam  stamps  by  gravity,  and  is  crushed 
to  sand;  this  sand  passes  over  screens,  jigs,  rolls  and  concentrating 
tables.  The  copper  is  separated  from  the  rock  by  gravity,  with  the  aid 
of  water.     The  resulting  concentrates  which  run  from  30  per  cent,  to  90 

HEAD  OFFICE  LEDGER  ACCOUNTS 

per  cent,  copper  are  sent  to  the  smelter  for  treatment. 

Capital  Stock  (paid  in).. — ^To  this  account  is  credited  the  amount  of 
the  Capital  Stock  of  the  company  (paid  in).  The  debit  for  this  journal 
entry  is  to  "  Subscription."  As  assessments  are  paid  the  amount  of  the 
Capital  Stock  account  is  increased  by  the  amount  of  the  assessment  called. 

Vouchers  Payable. — ^To  this  account  we  credit  the  footing  of  the 
Voucher  Record  for  the  month.  We  debit  this  account  with  all  vouchers 
paid,  as  per  footing  of  the  Cash  Book  for  the  month  in  question. 

58 


MINING  AND  MILLING  NATIVE  COPPER 


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60 


AMERICAN  MINE  ACCOUNTING 

HEAD  OFFICE  LEDGER  ACCOUNTS 


General  accounts 


Sub-accounts 


Capital  Stock  (paid  in) 

Vouchers  Payable 

Subscription 

Assessments 

Mining  Property 

Furniture  and  fixtures 

Cash 

Notes  Receivable 

Accounts  Receivable 

Mine  Agent 

Loss  and  Gain 

Copper  (sales) 

Construction 


Operating  Account . 


General  Expense. 


Mining  Expense 

Development 

Transportation 

Stamping 

Surface 

Office 

Incidentals 

Office  Expense 

General  Expense 

Salaries 

Legal 

Postage  and  Stationery 

Smelting  and  Selling  and  Freight 

Interest,  Discount,  etc. 


Subscription. — When  the  corporation  was  organized  the  amount  of 
Capital  stock  offered  for  public  subscription  was  credited  to  the  Capital 
Stock  account  for  the  amount  paid  in,  which  was  the  subscription  price; 
this  account  was  charged  with  that  amount  and  as  the  subscriptions 
were  paid,  either  in  cash  or  notes,  this  account  is  credited  and  closes. 
In  the  event  of  another  issue  of  stock  the  account  would  be  opened. 

Assessments. — ^This  account  is  charged  with  the  full  amount  of 
Assessments  as  called,  the  credit  being  to  the  Capital  Stock  Account 
(increasing  the  paid  up  value).  As  assessments  are  paid  the  Assessment 
Account  will  receive  credit  for  the  amounts  until  all  are  paid  when  the 
account  closes.     A  separate  account  is  kept  with  each  assessment. 

Mining  Property. — ^To  this  account  is  charged  the  original  cost  of  the 
mining  property,  also  the  cost  of  additional  lands  that  may  be  purchased 
from  time  to  time. 

Furniture  and  Fixtures. — ^To  this  account  is  charged  all  office  furniture 
and  fixtures,  typewriters,  adding  and  calculating  machines,  etc. 


^ 


MINING  AND  MILLING  NATIVE  COPPER  61 

Cash  Account. — ^This  account  shows  the  receipts  and  disbursements 
of  cash  each  month  as  per  cash  book. 

Notes  Receivable. — To  this  account  is  charged  the  face  value  of  all 
notes  received  in  exchange  for  Stock,  Cash,  Copper  or  property.  As  the 
notes  are  taken  up  this  account  will  receive  credit. 

Accounts  Receivable. — ^This  account  shows  the  amount  due  the 
company  from  the  sale  of  copper,  property,  etc.  Separate  accounts  are 
kept  with  each  corporation  or  individual. 

Mine  Agent. — ^To  this  account  is  charged  all  funds  furnished  the 
Mine  Agent  to  carry  on  operations  at  the  property.  The  account  receives 
credit  each  month  for  the  following  charges,  as  per  report  furnished  by 
the  Mine  Agent. 

Construction Dr.  Construction  Account 

Mining  Expense 


Development 

Transportation . . 

Stamping 

Surface  Expense. 
Office  Expense. . 
Incidentals 


Dr.  Operating  Expenses 


The  difference  between  the  debits  and  credits  of  this  account  is 
represented  by: 

Cash  Supplies 

Fuel  Accounts  Receivable 

Less  Accounts  Payable 

The  above  as  shown  by  trial  balance  of  mine  books. 
Loss  and  Gain. — ^The  following  accounts  are  closed  into  this  account 
each  month  by  journal  entry. 

Copper  Operating  Expense 

Construction  General  Expense 

Copper. — This  account  is  credited  with  all  sales  of  copper. 

Construction. — This  account  is  charged  with  all  construction  items 
as  per  Mine  Agent's  report  each  month.     Credit  Mine  Agent. 

Operating  Expense. — This  account  is  charged  with  all  operating 
expenses  each  month  as  per  Mine  Agent's  report.  This  account  com- 
prises the  following  accounts: 

Mining  Expense  Surface  Expense 

Development  Office  Expense 

Transportation  Incidental  Expense 

Stamping  Credit  Mine  Agent 

General  Expense. — ^Thib  account  is  composed  of  the  following  sub- 
accounts: 

Ofl&ce  Expense. — ^Rent,  heat,  light,  janitor,  etc. 


62  AMERICAN  MINE  ACCOUNTING 

Postage  and  Stationery. — Stamps,  stationery,  printed  matter,  and 
misc.  office  supplies. 

Legal  Expenses. — 

Salaries. — Corporation  officers,  general  manager,  office  clerks. 

General. — ^Directors'  fees,  traveling  expenses,  corporation  expenses, 
telegrams  and  subscriptions. 

Smelting  and  Selling. — 

Interest  and  Discount. — 

All  salaries  and  invoices  are  paid  by  check;  the  voucher  system  is 
used,  a  voucher  being  made  out  and  the  amounts  entered  in  the  Voucher 
Record  to  the  proper  account. 

In  the  Annual  Report  furnished  to  stockholders  a  financial  state- 
ment appears,  of  which  the  following  is  an  example. 

FINANCIAL  STATEMENT 
Trial  Balance  April  30,  1910 

Capital  Stock  (paid  in) $924,000.00 

Vouchers  Payable 10,247. 13 

Mining  Property $459,919 .  29 

Accounts  Receivable 18,406.81 

Cash 44,330 .  18 

Supphes 15,320.26 

Loss  and  Gain 396,270.59 

934,247.13  934,247.13 

Current  Assets  and  Liabilities 

Assets 

Accounts  Receivable 18,406.81 

Cash 44,330 .  18 

Supplies 15,320.26 

78,057.25 
Liabilities 
Vouchers  Payable 10,247. 13 

Assets  in  excess  of  liabilities $67,810.12 

Receipts  and  Expenditures 
Receipts 

Cash  on  hand  May  1,  1909 38,437.58 

Calls  paid 66,744.00 

Interest 2,370.54 

Bills  Receivable 64,230.00 

133,344.54 

171,782.12 


MINING  AND  MILLING  NATIVE  COPPER 


63 


Expenditures 

Mining  Property 24,000.00 

Operating  Expenses 93,749 .82 

Construction 9,501 .  86 

Office,  General,  Legal,  Salaries .  .      5,401 .  60 

132,653.28 

Less 
Increase  in  Vouchers  Payable . . .       3,714 .  88 

Decrease  in  Supplies 1,356.93 

Decrease   in   Accounts   Receiv- 
able..   129.53 

— 5,201.34 

127,451.94 

Cash  on  hand  April  30,  1910 $44,330. 18 

MINE  ACCOUNTS— MINE  BOOKS 


General  Ledger 

SIDE    LEDGER 

Controlling  Accounts 

Sub- accounts 

Closed  Accounts 

Shop  Accounts 

I.  General   Expenditures 

A  separate  account  for 

o-io.  Steam  Plant 

^.. 

Teaming 

each 

0-12.  Elect.     Lt.    and 

0-2. 

Carpenters 

Building 

Power 

0-3. 

Machinists 

Equipt.  of  each  plant 

0-13.  Compressor 

0-4. 

Blacksmiths 

Water  lines 

0-14.  Power  Drills 

o-S- 

Electricians 

Sewer  lines 

0-15.  Air  lines 

0-6. 

Eng.  Dept. 

2.  Construction ■ 

Air  lines— Surface 

Electric  lines 

Dams 

Railroad 

Trestles 

Port.  Machy.  and 

0-16.  Tramming 
0-17.  U.  G.  Tracks 
0-18.  U.  G.  Cars 
0-19.  Pumping 
0-20.  Timbering 
0-21.  Gen.  U.  G.  Ex- 

0-7. 

Masons 

Equipt. 

pense 

(Stamp  Mill) 

A  separate  account  for 

0-22.  Hoisting 

0-S5 

.  Surface 

Sinking  each  Shaft 

0-23.   Rockhouse 

0-56 

.  Teaming 

Construction  ditto 

0-24.  Water  Supply 

0-57 

.  Carpenters 

Plats  each  shaft 

0-25.  Heating  System 

0-58 

Machinists 

3.  Development ■ 

Each  Cross-cut 

0-26.  Co.  Team  a/c 

0-59 

Blacksmiths 

Each  Raise 

0-27.  Clearing  Land 

0-60 

Electricians 

Each  Winze 

0-29.  Highways 

0^1 

Masons 

Each  Drift 

0-29.  Rents 

Diamond  Drilling 

Surface  Exploring 

4.  Mining  Expense < 

■ 

A  separate  account  for 

each  stope 

(Stamp  Mill) 

5.  Transportation 

0-40.  Steam  Plant 

^    ^          .                                   r  '  6-1.  Head  No.  1 

0-41.  Pumping 

0-42.  El.  Lt.  and  Power 

^  ^ I      6-2.  Head  No.  2 

7.  Surface  Expense 

0-43.  Rolls 

„    ^^      ^                                   r      8-1.  Purchase  Office 
8.  Office  Expense <    i   0        »»•       /-w«? 

0-44.  Regrinding 

^                            \  I  8-2.  Mine  Office 

0-45.  Screens  and  EIev£ 

itors 

9.  Incidentals 

0-46.  Jigs 

10.  Cash 

0-47.  Tables  and  Vannt 

jrs 

II.  Treasurer 

0-48.  Conveyor 

12.  Bills  Audited 

0-49.  Laboratory 

13.  Sundry  Labor 

0-50.  Wash  Account 

14.  Taxes 

0-51.  General  Expense 

15.  Insurance 

0-52.  Rents 

16.  Aid  Fund 

64 


AMERICAN  MINE  ACCOUNTING 

MINE  ACCOUNTS— MINE  BOOKS— Concluded 


General  Ledger 
Controlling  Accounts 


SIDE    LEDGER 


Sub- accounts 


Closed  Accounts 


Shop  Accounts 


r 

ji7-i.  General 

J17-2.  Iron  and  Steel 

17-3.  Explosives 

17-4'  Cement,  etc. 

17-5.  Lumber,  etc: 

17.  Supplies. 

17-6.   Machinery 
17-7.  Pipe  and  Fitts. 
17-8.  Oils  and  Grease 
17-9.  Electric 
17-10.  Tools 

' 

I7-II.  MiU 
18-1.  Soft  Coal 
18-2.  Hard  Coal 
18-3.   Bloss  Coal 

18.  Fuel 

18-4.  Coke 

18-5.  Family  Wood 

18-6.  Boiler  Wood 

18-7.  Mill 

19.   Accounts  Receivable 

20-1.  Loss  and  Gain  on  Supplies,  Adjustment 

20.  Deferred 

Accounts • 

20-2.  Manufacturing  Supplies 
20-3.  Hoisting  Ropes 

GENERAL  LEDGER  ACCOUNTS 

1.  General  Expenditures. — The  following  general  ledger  accounts  are 
closed  into  this  account  each  month  by  journal  entry. 


3.  Development 

4.  Mining  Expense 

5.  Transportation 

6.  Stamping 


7.  Surface  Expense 

8.  Office  Expense 

9.  Incidentals 


2.  Construction. — This  account  comprises  all  Construction  sub- 
accounts in  the  side  ledger.  The  construction  schedule  calls  for  a 
separate  account  for  each  Building. 


B.  Equipt.  of  each  plant 

C.  Water  lines 

D.  Sewer  lines 

E.  Air  lines  on  surface 


F.  Dams 

G.  Railroads 
H.  Coal  trestles 

I.    Portable  machinery  and  equipt.,  etc. 


See  construction  side  ledger  accounts  for  details. 

3.  Development. — This  account  comprises  all  Development  sub- 
accounts in  the  side  ledger.  The  Development  schedule  calls  for  separate 
accounts  as  follows: 


MINING  AND  MILLING  NATIVE  COPPER 


65 


A. 

Sinking  each  shaft 

E. 

Each  raise 

B. 

Construction  of  each  shaft 

F. 

Each  winze 

(Timbering,  tracks,  pip- 

G. 

Each  drift 

ing,   etc.) 

C. 

Plats,  each  shaft 

H. 

Diamond  driUing 

D. 

Each  crosscut 

I. 

Surface  explorati 

See  side  ledger  accounts  for  details. 

4.  Mining  Expense. — This  account  comprises  all  Stoping  accounts  in 
the  side  ledger.     A  separate  account  is  kept  with  each  stope. 

6.  Transportation. — To  this  account  will  be  charged  the  following 
items: 


Ojibway  Mining  Company 

DAILY  REPOBT  OP  ROqiLSHIEllENTg 


CAR  No.     CO  BIN 


•3    i 


Total  Cars. Total  Tom. 


XbU  blank  mast  b«  CM»i  out  In  dnplicite.  signed  bj  train  Coniuctor 
at  the  Mine,  by  the  MIlImaD  it  the  Mill  and  aoopj  delit«redprQpii«lj.«t 
the  Oompan;'  s  ofBoe  at  the  Mill 


Fig.  19.— Fokm  25. 


Freight  on  rock  to  stamp  mill 
Freight  on  mass  copper  to  smelter 
Freight  on  mineral  to  smelter 
Labor  loading  rock  cars 
Labor  loading  mass  copper 
Repairs  to  mineral  cars 


66 


AMERICAN  MINE  ACCOUNTING 


The  Surface  foreman  will  superintend  the  loading  of  Rock  cars,  and 
as  Rock  trains  are  made  up  for  shipment  to  the  mill  he  will  make  out  a 
list  in  duplicate,  on  form  25,  Fig.  19,  showing  the  car  numbers  and 
the  shaft  they  come  from,  also  date  and  time  of  day  noted.  The  train 
conductor  will  sign  this  report  in  duplicate;  the  original  goes  to  the 
Mine  Clerk;  the  duplicate  will  be  delivered  to  the  Mill  Superintendent 
or  some  one  authorized  by  him  to  receive  it.  In  the  event  of  a  car  being 
set  out  of  the  train  for  any  reason  between  the  mine  and  the  mill,  the 
conductor  will  note  same  on  the  report;  this  enables  the  mine  and  mill  to 
keep  accurate  track  of  shipments. 

These  train  reports  are  tabulated  in  a  book,  ruled  for  the  purpose, 
form  23,  Fig.  20,  segregating  the  shipments  from  each  shaft  each  day. 
Car  numbers  only  will  be  shown.     Each  car  is  rated  at  41  tons  capacity. 


ROCK  SHIPMENTS 

Moi 

ith  of 

19 

Date 

1 

2 

3 

4 

5 

6 

7 

8 

etc. 

Total 

Tons 

Shaft 
No.l 

Total 

Shaft 
No.  2 

Total 

Total  Cars 

1 

Fig.  20.— Foem  23. 


This  will  give  a  complete  record  of  shipments  to  the  Mill.  The 
Rock  shipped  Train  Reports  are  the  basis  on  which  settlement  is  made 
with  the  railroad  for  freight  charges. 

Mass  copper  is  shipped  in  car  loads  to  the  smelter  direct  from  the 
mine.  If  a  track  scale  is  convenient  the  empty  car  will  be  weighed 
before  and  after  loading,  if  not  the  mass  will  be  weighed  on  a  portable 


MINING  AND  MILLING  NATIVE  COPPER 


67 


scale  as  loaded.  This  will  be  done  under  the  supervision  of  the  Surface 
foreman  who  will  report  weight  of  car  to  the  Mine  Clerk.  Mass  ship- 
ments are  entered  in  the  ^'Mineral  and  Mass  Shipments'*  record  as 
mentioned  below. 

Mineral  is  shipped  from  the  mill  to  the  smelter  in  special  steel  hopper 
cars.  For  the  convenience  of  the  smelter,  grades  1,  2,  3, 4  will  be  shipped 
together  and  Headings  and  Barrel  work  together.  A  report  covering 
each  car  of  Mineral  shipped  is  made  out  in  triplicate,  in  the  following 
form,  form  34,  Fig.  21.  Copy  to  the  Smelter,  Mine  Clerk  and  one  retained 
at  Mill. 


REPORT  OF  MINERAL  SHIPPED 

Date 

Gentlemen: 

Car  No containing  mineral  as  stated  b daw  was  shipped 

to  your  works  on  the  above  date. 

No.  Barrels 

Grade 

Net  Mine  Weight 

Total  as  per  last  report 

H.  Stamps 

No.  1   " 

..    2  •' 

..    3  .. 

«'    4  .♦ 

Barrel  Work 

Mass  Copper 

Total 

Yours  truly. 

Mill  Sl.ipt 

Fig.  21.— Form  34. 


These  reports  of  mineral  shipped  will  be  entered  in  the  record  of 
''  Mineral  and  Mass  Copper  Shipped,"  form  29,  Fig.  22.  For  this  purpose 
a  book  ruled  as  per  the  following  illustration  will  best  serve  the  purpose. 


68 


AMERICAN  MINE  ACCOUNTING 


6.  Stamping. — This  account  comprises  the  sub-accounts  in  the  side 
ledger  with  each  Stamp  Head. 


MINERAL  AND  MASS  COPPER  SHIPPED  TO  THE  SMELTER.. 

1911       1 

Date 

Car 

Mass. 

• 
Hds. 

Brl.  Wk. 

1 

2 

3 

4 

Total 

Initials 

Number 

1 

j 

2 

3 

30 

31 

Totals 

1 

Fig.  22.— Form  29. 


7.  Surface  Expense. — Charge  to  this  account : 


All  Surface  labor  as  per  time  book 
Supplies  as  per  supply  book 

Water  supply,  proportion 

Elect,  light  and  power,  proportion 

Highways 

Clearing  land 

Fire  protection 

Rents,  balance  for  the  month 


Closed  off  each  month  on  a  basis  of 
labor  performed  to  the  various 
accounts  benefited. 

These  items  constitute  Surface  Ex- 
pense together  with  any  charges 
which  may  come  from  the  Surface 
account. 


8.  Office  Expense. — This  account  comprises  the  following  sub- 
accounts in  the  side  ledger. 

8-1.  Purchasing  Office 
8-2.  Mine  Office 

9.  Incidentals. — To  this  account  will  be  charged  such  items  as  follows: 

Taxes  Periodicals — Subscriptions 

Insurance  Telegrams 

Traveling  Expense  Misc.  items 

10.  Cash  Account. — This  account  is  kept  in  the  usual  way,  showing 
cash  Receipts,  Disbursements  and  balance  on  hand  as  per  details  shown 
in  the  cash  book. 

11.  Treasurer's  Account. — All  funds  received  from  the  Treasurer  will 
be  placed  to  the  credit  of  this  account.  In  the  event  of  the  mine  office 
making  any  expenditure  on  account  of  the  purchase  of  any  land,  or  any 
expenses  in  connection  with  the  purchase  of  land,  the  expenditure  so 


MINING  AND  MILLING  NATIVE  COPPER  69 

made   will   be   charged   to   this    account.     A   full   explanation   of   the 
transaction  will  be  made  on  the  voucher  covering  such  expenditure. 

12.  Bills  Audited. — This  account  will  be  credited  with  the  footing  of 
the  Voucher  Record  for  the  month  (Journal  entry). 

Debit  this  account  with  the  footings  of  the  "Audited  Vouchers  Paid" 
columns  in  the  Cash  Book.     Posted  from  the  Cash  Book  each  month. 

13.  Sundry  Labor. — Credit  this  account  with  the  total  Gross  Earnings 
of  labor  as  per  time  books.  Labor  as  per  time  books  for  the  month  is 
spread  on  the  Cost  Sheet  (Fig.  84)  for  distribution  to  the  various 
accounts.  The  total  of  this  sheet  is  the  gross  earnings  for  the  month 
and  will  be  placed  to  the  credit  of  this  account  by  journal  entry. 

Debit  this  account  with  the  total  footings  of  the  "Sundry  Labor" 
paid  columns  in  the  Cash  Book,  posted  each  month  from  the  Cash  Book 
in  total.  Also  debit  this  account  with  all  deductions  from  the  Pay-roll 
which  are  credited  to  other  ledger  accounts  or  do  not  require  a  check  to 
be  drawn  in  settlement.     This  will  be  done  by  journal  entry. 

14.  Taxes. — The  total  amount  of  taxes  payable  in  each  calendar  year 
should  be  anticipated  and  will  be  pro-rated  one-twelfth  each  month, 
chargeable  to  Incidentals  and  credited  to  this  account. 

When  tax  statements  are  paid  at  the  end  of  the  year  they  will  be 
charged  to  this  account.  If  the  amount  of  taxes  for  the  year  as  shown 
by  the  statement  are  not  what  was  anticipated  an  adjustment  of  the 
difference  will  be  made  and  spread  over  the  remaining  months  in  the  fiscal 
year  in  equal  amounts. 

15.  Insurance. — The  total  amount  of  Insurance  premiums  payable 
during  the  year  will  be  anticipated  and  will  be  pro-rated  one-twelfth 
each  month,  chargeable  to  Incidentals  and  a  credit  to  this  account. 

When  Insurance  premiums  are  paid  they  will  be  charged  to  this 
account.  In  the  event  of  additional  Insurance  being  taken  out  during 
the  year,  or  any  changes  in  the  schedule  which  changes  the  amount  of 
premiums  payable  during  the  year,  an  adjustment  will  be  necessary  to 
conform  to  the  new  conditions.  This  adjustment  made,  the  balance  of 
the  account  will  be  pro-rated  equally  into  the  remaining  months  of  the 
fiscal  year. 

In  order  to  carry  the  proper  amount  of  insurance  on  the  various 
buildings  and  plant  equipment,  detailed  schedule  of  the  cost  of  each 
building  and  the  equipment  of  each  plant  will  be  made  up  as  called  for 
by  Construction  Schedules.  From  these  detailed  costs  such  items  as 
excavation  and  foundations,  etc.,  will  be  eliminated  and  the  amount  of 
repairs,  also  the  depreciation  of  each  building  and  plant  equipment  will 
be  considered  in  arriving  at  the  Insurable  value  of  each  piece  of  property. 

Copies  of  the  detailed  schedules  on  which  Insurance  is  based  will  be 
kept  on  file  at  the  general  office  for  quick  reference  in  the  event  of  fire. 


i 


70  AMERICAN  MINE  ACCOUNTING 

Any  amount  received  from  the  Insurance  companies  to  cover  loss 
and  damage  by  fire,  will  be  placed  to  the  credit  of  the  various  accounts 
sustaining  loss,  according  to  the  amounts  allowed  in  the  settlement 
schedule. 

An  Insurance  map  should  be  kept  on  file,  showing  the  location,  size, 
and  insurable  value  of  each  building  and  plant  equipment  also  all  water 
lines  and  hydrants,  electric  and  telephone  lines.  This  map  should  be 
revised  each  year. 

16.  Aid  Fund. — Collections  on  account  of  the  aid  fund  are  made 
through  the  Pay-roll.  Payments  are  generally  made  through  the  Pay- 
roll. Collections  and  payments  for  this  account  are  made  according  to 
the  rules  of  the  Aid  Fund  which  follow : 

AID  FUND  RULES 

For  the  purpose  of  providing  an  aid  fund  to  cover  cases  of  death  or 
injury  by  accident,  the  company  agrees  with  its  employees  that  the 
following  rules  shall  be  observed : 

1.  Employees  whose  names  appear  on  the  company's  books  shall  be 
entitled  to  the  benefits  of  the  Aid  Fund  as  hereinafter  provided. 

2.  No  person  shall  be  considered  as  entitled  to  compensation  from 
the  aid  fund,  until  he  shall  have  become  a  member  of  it,  by  having 
worked  at  least  three  days  for  the  company  and  paid  one  month's  dues 
into  the  Treasury. 

3.  Members'  contributions  shall  be  considered  as  paid  at  the  expiration 
of  said  three  days,  and  shall  be  retained  in  the  mine  office  until  disposed 
of  as  hereinafter  provided,  the  agent  of  the  mine  or  his  appointee  being 
treasurer  of  the  Aid  Fund.     The  monthly  dues  shall  be  50  cents. 

4.  There  shall  be  a  committee  of  five  to  manage  the  affairs  of  the  Aid 
Fund  to  consist  of  the  following:  Head  mining  captain.  Head  mine 
physician,  an  officer  of  the  company  (to  be  selected  by  the  company), 
also  one  miner  and  one  surface  man,  to  be  selected  by  the  first  three 
annually. 

Members  applying  for  aid  must  in  all  cases  obtain  a  certificate  from 
the  mine  physician  and  deliver  it  or  cause  it  to  be  delivered,  to  some 
member  of  the  committee,  who  shall  present  it  at  the  next  committee 
meeting.     The  committee  shall  have  power  to  accept  or  reject  claims. 

No  money  shall  be  drawn  from  the  treasury  except  on  the  signature 
of  the  mine  physician  and  of  the  member  of  the  committee,  representing 
the  department  of  the  mine  in  which  said  applicant  is  employed. 

Regular  committee  meetings  shall  be  held  on  the  first  Saturday  of 
each  month,  at.  the  Head  mining  captain's  office.  Special  meetings  shall 
be  called  by  the  chairman  of  the  said  committee,  and  shall  be  called  by 


MINING  AND  MILLING  NATIVE  COPPER  71 

him  at  the  request  in  writing  of  three  members  of  said  committee.     The 
committee  shall  have  power  to  select  members  to  fill  vacancies. 

5.  Members  disabled  by  accident  occurring  while  actually  engaged  in 
work  or  labor  for  the  company,  shall  recover  one  dollar  for  each  working 
day  lost  thereby,  provided  that  six  days  shall  have  been  lost  as  a  result 
of  said  accident.  When  a  watchman  is  necessary  to  watch  with  the  dis- 
abled, the  committee  shall  hire  a  man,  and  pay  him  out  of  the  fund, 
a  sum  equal  to  his  daily  wages  for  the  time  he  shall  have  watched. 

6.  A  member  injured  as  above,  and  at  the  end  of  six  months  perma- 
nently disabled  by  said  injury,  may  be  discharged  from  the  Aid  Fund  on 
receipt  of  $200.00.  If  only  partially  disabled  he  may  receive  such 
compensation  as  the  committee  may  determine. 

7.  A  member  disabled  as  a  result  of  a  disability  or  accident  that 
occurred  before  his  employment  by  the  company  is  not  entitled  to  the 
benefits  of  the  Aid  Fund. 

8.  During  the  period  of  his  disablement  as  a  result  of  injury,  any 
contributor  shall  be  exempt  from  the  payment  of  dues. 

Any  contributor  capable  of  performing  an  ordinary  day's  work  shall 
not  be  considered  as  disabled. 

9.  Injuries  received  by  a  contributor  while  engaged  in  any  act,  busi- 
ness or  employment,  other  than  that  assigned  them  by  the  company, 
will  not  be  considered  as  coming  within  the  provisions  of  the  Rule  5, 
but  injuries  received  by  underground  men  in  going  down  and  coming 
up  from  the  mine  will  be  considered  as  entitling  them  to  aid  under  the 
rules. 

10.  When  a  contributor  dies  from  accidental  injuries  received  while 
actually  engaged  in  work  or  labor  for  the  company,  there  shall  be  paid 
from  the  Aid  Fund  $200.00  less  funeral  expenses  (not  to  exceed  $100.00) 
when  they  are  incurred  or  authorized  by  the  committee.  It  is  provided 
that  in  all  cases  of  death,  the  payment  shall  be  made  exclusively  to  the 
relative,  relations,  or  heir  at  law,  of  the  deceased  in  the  following  order, 
First  to  the  Widow,  Second  to  the  Children,  Third  to  the  Parents,  Fourth 
to  the  Brothers  and  Sisters  if  shown  to  be  dependent  on  the  labor  of  the 
deceased. 

Said  payments  shall  be  made  in  such  amounts  and  at  such  times  as 
the  committee  may  determine,  and  when  so  paid  all  obligations  on  the 
part  of  the  Aid  Fund  for  account  of  such  contributor  shall  cease. 

11.  The  above  amounts  shall  be  paid  in  lieu  of  all  stated  monthly 
compensation,  and  when  paid  all  obligations  on  the  part  of  the  Aid  Fund 
for  account  of  such  contributor  shall  cease. 

In  no  case  shall  the  money  to  be  paid  as  above  be  applicable  to  the 
debts  of  the  deceased  or  liable  to  be  attached  by  his  creditors  of  said 
beneficiaries. 


72  AMERICAN  MINE  ACCOUNTING 

12.  No  death  or  disability  from  sickness  will  be  aided. 

In  all  cases  of  death,  satisfactory  evidence  will  be  required  that 
the  death  resulted  from  an  accidental  injury  as  aforesaid,  and  not  from 
disease. 

13.  In  case  the  committee  named  in  Rule  4  shall  decide  that  any  one 
has  obtained  assistance  from  the  Aid  Fund  by  deceit,  he  shall  be  deprived 
of  the  benefit  of  the  Aid  Fund  during  such  time  as  said  committee  shall 
specify  in  written  notice  to  him  and  during  the  same  time  he  shall  be 
exempt  from  the  monthly  charge  for  dues. 

14.  The  Mine  Physician  shall  keep  a  record  of  all  cases  of  accident 
and  he  is  required  to  use  all  possible  care  and  diligence  to  make  his 
record  accurrate  and  complete.  In  order  that  such  a  record  may  be 
kept,  it  shall  be  the  duty  of  every  person  who  desires  or  expects  to 
receive  aid,  to  give  notice  to  the  mine  physician  at  once,  on  the  occur- 
rence of  his  disability,  and  likewise  to  give  notice  of  the  time  of  resuming 
work. 

To  avoid  mistakes  in  names  applicants  for  aid  must  bring  their 
office  pay  book  or  docket,  that  their  names  may  be  entered  correctly. 

15.  All  points  of  dispute  shall  be  decided  by  the  committee  and  their 
decision  shall  be  final  in  all  cases. 

The  mine  physician's  record  will  in  all  cases  govern  the  committee  in 
making  the  estimates  for  aid  and  allowance  for  compensation. 

16.  Should  a  contributor,  after  giving  notice  to  the  mine  physician, 
desire  the  services  of  another  physician,  it  is  not  meant  that  the  above 
rules  shall  debar  him  from  that  privilege,  but  the  date  of  his  inability 
and  the  period  of  its  continuance,  must  be  made  known  to  the  committee 
through  the  certificate  of  the  mine  physician,  before  favorable  action  by 
the  committee  can  be  expected.  Certificates  from  other  parties  will  not 
govern  in  the  disposition  of  such  cases,  and  to  secure  favorable  action 
said  contributor  shall  report  progress  from  time  to  time  to  the  mine 
physician  and  be  examined  by  him. 

17.  When  any  contributor  shall  be  discharged  from  the  services  of 
the  company,  or  shall  voluntarily  cease  to  be  an  employee  of  said  com- 
pany he  shall  have  no  further  claims  upon  said  fund,  nor  rights  to  the 
benefits  thereof. 


MEDICAL  ATTENDANCE 

The  following  rules  have  been  adopted  for  application  to  cases  where 
the  services  of  the  mine  physician  may  be  requested. 

1.  Every  employee  of  the  company  by  paying  the  doctor  fee  as 
charged  against  him  on  the  books  of  the  company  is  entitled  to  medical 
attendance  (including  medicines)  in  all  cases  deemed  necessary  by  the 


MINING  AND  MILLING  NATIVE  COPPER  73 

mine  physician  both  for  himself  and  the  ordinary  members  of  his  family 
that  live  under  his  roof  and  are  dependent  on  him  for  support. 

2.  All  children  of  employees  between  the  ages  of  16  and  19  years, 
if  in  the  employ  of  the  company  or  earning  wages  elsewhere  and  living 
on  the  mine  location,  must  have  paid  the  usual  doctor  fee  in  order  to  be 
entitled  to  medical  attendance. 

3.  When  a  child  of  an  employee  between  16  and  19  years  of  age  has 
worked  for  the  company  and  been  charged  his  fee  he  is  entitled  to  medical 
attendance  for  the  balance  of  the  month.  If  he  ceases  to  work  for  the 
company,  except  on  account  of  disability,  or  works  elsewhere  for  wages, 
he  cannot  after  the  expiration  of  the  last  month  for  which  he  has  paid 
the  regular  fee,  claim  medical  attendance  for  a  member  of  his  father's 
family.  If,  however,  he  shall  have  ceased  to  work  for  the  company 
because  of  physical  disability,  he  then  is  entitled  to  medical  attendance 
equally  with  any  other  member  of  the  family.  Should  said  physical 
disability,  however,  be  the  result  of  injury  or  disease  incurred  or  con- 
tracted during  employment  away  from  the  mine,  he  is  not  entitled  to 
free  medical  attendance. 

4.  A  married  daughter  of  an  employee,  not  a  widow  who  lives  with 
her  father,  is  not  entitled  to  medical  attendance,  unless  she  shall  have 
paid  the  regular  fee  in  advance. 

5.  Visitors  are  not  entitled  to  free  medical  attendance,  employees 
having  visitors  that  require  medical  attendance  are  ultimately  respon- 
sible for  the  cost  thereof. 

6.  When  an  employee  of  the  company  quits  the  latter's  service  after 
the  tenth  day  of  the  month,  and  leaves  his  family  at  the  mine,  his  family 
is  entitled  to  medical  attendance  for  the  balance  of  that  month. 

In  the  protracted  absence  of  the  husband,  the  wife  may  pay  the  usual 
fee  in  advance  and  be  entitled  to  medical  attendance  for  himself  and 
family. 

7.  Contractors  living  on  the  mine  and  generally  any  person  or  persons 
living  on  the  mine  not  otherwise  entitled  to  medical  attendance,  under 
the  rules,  may  be  admitted  to  the  benefits  of  medical  attendance  for 
themselves  and  families,  on  payment  of  the  usual  fee  in  advance,  and 
giving  notice  to  the  clerk  of  the  company  of  their  intention  to  do  so. 

8.  Employees  injured  or  diseased  in  consequence  of  being  immoral, 
intoxicated  or  disorderly  will  be  charged  extra  for  medical  attendance. 
Such  accounts  will  be  collected  through  the  company  office,  unless 
promptly  adjusted  by  the  party  to  whom  such  attendance  is  rendered. 

9.  No  claim  to  receive  medical  attendance  will  be  granted  unless 
good  faith  be  shown  by  the  claimant. 

10.  All  cases  not  falling  under  any  of  the  above  rules  wiU  be  passed 
upon  by  the  company. 


74  AMERICAN  MINE  ACCOUNTING 

17.  Supplies. — This   account   comprises   the  following  sub-accounts  ' 
in  the  side  ledger: 

17-1.  General  Supplies  17-  7.  Pipe  and  Fitts. 

17-2.  Iron  and  Steel  17-  8.  Oils  and  Grease 

17-3.  Explosives  17-  9.  Electric 

17-4.  Cement  17-10.  Tools 

17-5.  Lumber  and  Timber  17-11.  Stamp  Mill 

17-6.  Machinery  J 

18.  Fuel. — This  account  comprises  the  following  sub-accounts  in  the 
side  ledger: 

18-1.  Soft  Coal  18-5.  Family  Wood 

18-2.  Hard  Coal  18-6.  Boiler  Wood 

18-3.  Blossburg  Coal  18-7.  Stamp  Mill 

18-4.  Coke 

19.  Accounts  Receivable. — This  heading  is  used  to  cover  whatever 
accounts  are  necessary  with  individuals  or  corporations  owing  the  com- 
pany for  services  performed  or  supplies  furnished. 

20.  Deferred  Accounts. — This  account  comprises  the  following  sub- 
accounts in  the  side  ledger: 

20-1.  Loss  and  Gain  on  Supplies,  Adjustment 
20-2.  Manufacturing  Supplies 
20-3.  Hoisting  Ropes 

SIDE-LEDGER  ACCOUNTS— SHOP  ACCOUNTS 

0-1.  Teaming. — Charge  this  account  with  expense  of 

Hired  teams  as  per  time  book 
Co.  Team  Account. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

0-2.  Carpenters. — Charge  this  account  with: 

Carpenters  labor  as  per  time  book 
Supplies  as  per  supply  book 
Elect.  Lt.  and  Power  proportion 
Heating  System  proportion 
Repairs  to  Shop  and  Equipt. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

0-3.  Machinists. — Charge  this  account  with: 

Machinists  labor  as  per  time  book 
Supplies  as  per  supply  book 
Elect.  Lt.  and  Power  proportion 
Heating  System  proportion 
Repairs  to  shop  and  Equipt. 


MINING  AND  MILLING  NATIVE  COPPER  75 

This  account  is  closed  out  each  month  on  a  basit  of  labor  performed, 
to  the  various  accounts  benefited. 

0-4.  Blacksmiths. — Charge  this  account  with: 

Blacksmith  labor  as  per  time  book 
Supplies  as  per  supply  book 
Fuel  as  per  supply  book 
Elect.  Lt.  and  Power  proportion 
Heating  System  proportion 
Repairs  to  Shop  and  Eqwipt. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

0-5.  Electricians. — Charge  this  account  with: 

Electricians  labor  as  per  time  book 
Supplies  as  per  supply  book. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

0-6.  Engineering  Dept. — Charge  this  account  with: 

Engineers  and  assistants  labor  as  per  time  book 

Supplies  as  per  supply  book 

Fuel  as  per  supply  book 

Electric  Lt.  and  Power  proportion 

Janitor  service. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

0-7.  Masons. — Charge  this  account  with: 

Mason  labor  as  per  time  book 
SuppHes  as  per  supply  book. 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed, 
to  the  various  accounts  benefited. 

Stamp  Mill  Shop  Accounts  are  similar  to  the  Mine  Shop  Accounts 
and  are  handled  in  the  same  way. 

SIDE-LEDGER  ACCOUNTS— CLOSED  ACCOUNTS 

0-10.  steam  Plant. — Charge  this  account  with: 

Firemens  labor  as  per  time  book  Water  supply  proportion 

Coal  wheelers  as  per  time  book  Elect.  Lt.  and  Power  proportion 

Supplies  as  per  supply  book  Repairs  to  Building  and  Equipt. 
Fuel  as  per  supply  book 

This  account  is  closed  out  each  month  on  a  basis  of  H.  P.  used,  to  the 
various  accounts  benefited. 

Reports. — A  monthly  report  (form  40,  Fig.  23),  is  made  out  by  the 
Master  Mechanic  in  duplicate  from  daily  reports,  Fig.  24. 


70 


AMERICAN  MINE  ACCOUNTING 


HTTTIAM  PT.AMT  PFPH^T                     Mr.n+li   r,f 1 

1 

Date 

Coal 

Ashes 

Water 

Steam  Pressure 

Feed  Water  Temp. 

1 
2 
3 

1 

n 

i 

30 
31 

Total 

Pounds  Coal  per  horse  power  per  hour                                                                                          1 
Gallons  Water  evaporated  per  pound  Coal                                                                                  1 

/~<-,ll„„CT  "Wr«4-^^  /-wtroi-v<-vT-Q  +  <i^  T\ckr-  T^r>llr»H  nr^mKiia+lKlo                                                                                                                    1 

va^wiuv 

Master  Mechanic             1 

Fig.  23.— Form  40. 


The  original  copy  of  the  monthly  report  will  go  to  the  Superintendent, 
the  duplicate  copy  to  the  Mine  clerk.  The  weight  of  coal  consumed 
must  check  with  the  amount  charged  to  Steam  Plant  account  on  tha 
supply  book.  Gallons  of  Water  used  must  check  with  quantity  charged 
to  Steam  Plant  from  the  distribution  of  Water  Supply  account.  Coal 
should  be  weighed  as  used,  and  ashes  as  removed  from  the  pit.  Feed 
water  used  can  be  measured  with  a  Hot  Water  Meter  on  the  feed  water 
line. 

0-12.  Electric  Light  and  Power. — Charge  this  account  with: 

Engineers  time  as  per  time  book 
Steam  Plant  proportion 
Heating  System  proportion 
Supplies  as  per  supply  book 
Repairs  to  Generating  Plant 
Repairs  to  Transmission  Lines 

This  account  is  closed  out  each  month,  to  the  various  accounts 
benefited,  on  a  basis  of  current  used. 

Three  separate  circuits  are  used,  Power,  Arc,  and  Incandescent 
lights.  As  a  basis  for  figuring  the  distribution  of  current  consumed  by 
incandescent  lights,  we  use  a  16  candle-power  lamp  burning  one  hour. 
Power  is  distributed  as  per  readings  of  meters  at  each  consuming  point. 

Reports. — The  Master  Mechanic  makes  out  a  monthly  report  (form 
42,  Fig.  25)  in  duplicate,  covering  the  operation  of  the  generating  plant. 
This  report  is  made  up  from  daily  reports,  form  42-A,  Fig.  26. 


MINING  AND  MILLING  NATIVE  COPPER 


77 


OJIBWAY  MINING  CO. 

Tlrkilof    TTmiaa    T?r.T^^f+ 

^"  "                                    1 

Date                                  191             1 

Total  Coal  W 

eighed                1 

^otal  Ash  Weigh 

ed 

Total  Water                    1 

Evaporated                      1 

Remarks: 

Fireman  Day  Shift                Fireman  Night  Shift 

COAL  WEIGHTS 

ASH  WEIGHTS 

WATER  METER  READINGS 

Begin 
of  Da 

aing                                        1 

End  of                                            1 

Night 

Shift                                       1 

Blow-ofifs                        1 

TIME 

Water           -^^ter 
Level       ^        ,  .,, 
Before      Level  After 

1 

Fig.  24.— Form  40-A. 


ELECTRIC  PLANT  REPORT 

Mon 

th  of                                                       1 

K.  W.  Hours 

Average 

Date 

Power 

Arcs 

Incandescent 

Volts 

Amperes 

Steam  Pressure 

1 

2 

3 

^                                                                                                                                                                1 

30 

31 

Total 

Master  Mechanic 

Fig.  25.— Form  42. 


78 


AMERICAN  MINE  ACCOUNTING 


Generato 

OJIBWAY    MINING    CO. 

r  Nn. 

DatR                                      19 

Av.  Volt  Meter  Reading                           Av.  Ammet 
Av,  St.fiam  Prfissnro                    !}«,        Av,  Rfio«ivfir  Pi 

^r  Reading                   Powor  K  W  TT 

ftssnrfi 

lbs.     Light  K.W.H. 

Av.  Vaoiium 

in.      Total  K.  W.  H. 

Remarks: 

■     "                                                       ■  ■        1 

- 

Engineer  Day  Shift                                               Engineer  Night  Shift 

Start.fid  up 

Shut  down 

=lV.iit,  dnwn                                                           Rtrofit  liErhts  off 

HOURLY  READINGS                                                     ||         ^^''"""'lieldYngs™^*^'' 

TIME 

VOLT  METER 

AMMETER 

STEAM 

RECEIVER 

VACUUM 

POWER 

Rfigin  Day 

TT.nd  Day 

Begin  Day 

V.nf\  Day 

Total 

LIGHT 

Rfigin  Day 

p.pd  Day 

POWER 

Tlfigin  TSRght 

End  Night 

Begin  Night. 

T«*„l 

■ 

LIGHT 

Rp£in  Night 

End  Night 

1 

Fig.  26.— Form  42-A. 


MINING  AND  MILLING  NATIVE  COPPER 


79 


The  original  copy  of  this  report  goes  to  the  Superintendent  and  the 
duplicate  to  the  Mine  Clerk. 

0-13.  Compressor. — Charge  this  account  with: 

Engineers  time  as  per  time  book 

Supplies  as  per  Supply  book 

Steam  Plant  proportion 

Electric  Lt.  and  Power  proportion 

Water  Supply  proportion 

Heating  System  proportion 

All  repairs  to  building  and  plant 

This  account  is  closed  out  each  month  to  the  various  underground 
openings  on  a  basis  of  drill  shifts  worked.  One  compressor  is  steam 
driven,  and  one  by  motor. 

Reports. — ^The  Master  Mechanic  makes  out  a  monthly  report  (form 
41,  Fig.  27)  in  duplicate  for  each  compressor,  from  daily  reports,  form 
41-A,  Fig.  28. 


COMPRESSOR  REPORT. 

Month  of  

Date 

Revolutions 

Cu.  Ft. 
Free  Air 

Air  Pressure 

Steam 
Pressure 

Temperature 
Free  Air 

1 

2 

3 

■ 

~    '                          --         -                                                                         1 

30 

31 

Total 

Master  Mechanic 

Fig.  27.— Form  41. 


When  air  is  used  for  pumping  or  other  work,  the  pumps,  etc.,  will  be 
rated  at  so  many  drill  shifts  by  the  Master  Mechanic  so  that  the  whol^ 
account  is  distributed  on  a  basis  of  drill  shifts  worked. 

0-14.  Power  Drills. — Charge  this  account  with  cost  of: 

Sharpening  Drills 

New  Drills 

Hauling  Drills  to  and  from  Shafts 

Repairing  Drill  machines,  posts  and  Tripods. 

This  account  is  closed  out  each  month.    The  cost  of  sharpening  and 


80 


AMERICAN  MINE  ACCOUNTING 


hauling  drills  is  distributed  to  the  various  underground  openings  on  a 
basis  of  drill  shifts  worked.  The  cost  of  repairing  drill  machines  is 
charged  to  the  U.  G.  openings  the  machine  last  worked  in.  New  drills 
are  charged  to  the  opening  they  are  to  be  used  in. 

Reports. — ^The  Blacksmith  foreman  will  keep  track  in  a  pocket  time 
book,  of  the  drills  sharpened  for  each  shaft,  separately,  each  day.  He 
will  also  keep  track  of  the  number  of  Hand  Drills,  Moils,  Picks  sharpened 


_.0orapl:e3s 

OJIBWAY  MINING  ( 

::o. 

mpxessor  Rej 

Dat 

30rt 

irNo. 

^                           im 

_Av.  Recei^ 

/fir  Prfiswiirft                          Jhs.    Av. Vacuum                    in.  Revolutions  Nipht                          1 

Av.  Ter 

Qperature  Air    Free 

Remarks. 

Engineer  Day  Shift                                            Engineer  Night  Shift 

HOURLY  HEADINGS 

Revolution 
Counter  Readings 

Boein  Day 

TIME 

STEAM 

AIR 

RECEIVER 

VACUUM 

TEMPERATJ 
FREE 

UUE  AIR 
COMPRESSED 

7  A.M. 

8  A.M. 

12    .. 

1 1 

p— 

IP.M 

r 

to 

7    •* 

7    •• 

Hogin  Nieht 

End  Nieht 

8    " 

to 

12    .. 

-       .M-.M. 

to 

7    •' 

Fig.  28.— Form  41-A. 


and  Drills  renewed  for  each  shaft  each  day.  A  separate  account  should 
be  kept  of  the  tools  sharpened  and  repaired  for  Surface  account.  The 
Master  Mechanic  will  report  at  the  end  of  the  month,  the  totals  for  the 
items  above  mentioned  to  the  Mine  Clerk. 

A  Report,  form  30,  Fig.  29,  showing  the  '' Distribution  of  Power 
Drills"  is  kept  by  the  clerk  from  information  furnished  by  the  shift 
bosses.  They  report  each  shift,  the  Machine  number  and  where  working, 
or  if  idle  or  sent  to  the  shop  for  repairs,  say  so. 

This  report  is  a  monthly  report,  and  is  spread  on  sheets  as  follows: 


MINING  AND  MILLING  NATIVE  COPPER 


81 


DISTRIBUTION 

OF  POWER  DRILLS. 

Month 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

30 

31 

Total 

Drill  No.  1-Shaft  1-Level2-N. 

2 

2 

2 

2 

2 

2 

2 

14 

Drill  No.  1-Shaft  1-Level  2-S. 

2 

2 

2 

8 

Shop 

X 

X 

Drill  No.  2-Shaft  2-LeveI  7-S. 

2 

2 

2 

1 

7 

Shop 

X 

X 

X 

X 

X 

X 

X 

X 

X 

Drill  No.  3-Shaft  2-Level  5-N. 

2 

2 

2 

1 

X 

X 

7 

Drill  No.  3-Shaft  2-Level  6-N. 

1 

2 

2 

2 

2 

2 

2 

2 

2 

19 

1 

Fig.  29.— Form  30. 

From  this  report  we  get  "Total  Drill  Shifts  for  the  month." 

"Total  DriU  Shifts  for  each  opening." 
"Total  Drill  Shifts  for  each  machine." 

A  ''Power  Drill  Record/'  form  43,  Fig.  30,  is  kept  for  each  machine  by 
the  Mine  Clerk,  showing  the  repairs  on  each  machine  in  detail,  each 
month,  also  shifts  worked  each  month.  This  record  covers  a  period  of 
12  months.  The  information  for  this  record  is  taken  from  the  "  Distribu- 
tion of  Power  Drills"  and  Record  of  Supplies  Used. 


Cost 

Tvnf 

POWER  DRILL  RECORD 
J  Rand  R-3 Machine  Number  4 

Shifts  Worked 

Jan. 

Feb. 

Mar. 

Apr. 

Totals 

47 

50 

42 

45 

184 

Chucks 

1 

5.00 

1 

5.00 

Side  Rods 

2 

.60 

2 

.60 

Ratchets 

1 

.75 

1 

.75 

Pawls 

Pawl  Springs 

2 

.50 

2 
1 

.50 
.70 

Chuck  Bolts 

1 

.70 

Chuck  Bolt  Nuts 

2 

.10 

2 

.10 

Feed  Screws 

1 

1.50 

1 

1 

1  50 

Handles 

1 

.90 

.90 
5.00 

Cylinders 

1 

5.00 

Air  Chests 

1 

2.00 

1 

2.00 

Valves 

1 

1.75 

1 

1.75 

Machinist  Labor 

l.CO 

.75 

2.00 

3.75 

Smith  Labor 

2.00 

2.00 

Totals 

6.60 

3.50 

.80 

13.65 

24.55 

Cost  Per  Shift 

.14 

.07 

.02 

.30 

.13 

1 

Fig.  30.— Form  43. 


82 


AMERICAN  MINE  ACCOUNTING 


The  above  record  is  intended  to  cover  the  cost  of  keeping  up  the  Power 
Drills  and  is  not  to  include  any  labor  or  supplies  for  the  repair  of  drill 
mountings,  such  as  Tripods,  Columns,  Column  Arms  and  Clamps.  From 
the  above  records  a  special  report  is  made  out  each  month  for  the  Supt., 
covering  the  month's  operations  of  Drills.     Form  43-A,  Fig.  31. 


POWER  DRILL  RECORD                                                                              1911 

Drill  Number 

Shifts 
Worked 

Supplies 

Labor 

Total 
Expense 

Cost  per 
Drill  Shift 

1 

2 

3 

Totals 

1 

Fig.  31.— Form  43-A. 


0-15.  Air  Lines. — Charge  this  account  with  all  labor  and  supplies  to 
extend  Air  lines  and  repair  the  same  underground.  In  making  charges 
to  this  account  the  particular  opening  where  the  work  is  done  must  be 
specified. 

This  account  is  closed  out  each  month  to  the  various  openings 
benefited  with  the  cost  of  the  work  done  in  the  particular  opening  charged. 

Repairs  to  Air  lines  between  the  Compressors  and  the  shafts  will  be 
charged  to  Surface  expense. 

0-16.  Tramming. — Charge  this  account  with  cost  of  all  labor  tramming 
as  per  time  book  and  with  supplies  used  by  tramrners  (candles,  shovels, 
hammers,  etc.). 

This  account  is  closed  out  each  month  to  the  various  accounts 
(openings)  from  which  rock  is  trammed,  on  a  basis  of  labor  performed. 

Reports. — A  "Trammer  Boss's  Report,"  form  36-A,  Fig.  32,  is  made 
out  by  the  Trammer  Bosses  each  shift  for  each  shaft.  They  fill  in  all 
information  called  for  except  tons,  wages,  distance,  per  ton  100  ft., 
which  is  filled  in  by  the  Mine  Clerk.  The  tonnage  per  car  is  taken  as  the 
average  for  the  previous  month  as  shown  by  the  Summary  of  Hoisting 
Record.  As  all  trammers  are  paid  the  same  wages  the  figuring  of  wages 
is  simple.  As  regards  distance,  for  stopes,  raises  and  winzes  it  remains 
permanent,  but  for  drifts  and  cross-cuts  it  changes  as  they  advance.  A 
table  should  be  prepared  showing  the  distances  from  the  various  openings 


MINING  AND  MILLING  NATIVE  COPPER 


83 


to  the  shafts,  in  the  case  of  drifts  and  cross-cuts  the  figures  will  have  to 
be  changed  from  day  to  day  as  the  work  advances.  The  average  advance 
in  feet  can  be  added  for  each  shift  worked  as  shown  by  the  Power  Drill 
Record.  Cost  per  ton  trammed  100  ft.  is  arrived  at  by  dividing  the  cost 
by  the  number  of  tons,  this  result  will  then  be  divided  by  the  number 
of  hundred  feet  trammed.     Distance  is  figured  for  one  direction  only. 

The  cars  of  good  and  poor  rock  as  shown  by  these  reports  must  check 
with  the  Hoisting  Report  turned  in  by  the  hoisting  engineer.  The  time 
and  wages  shown  must  check  with  the  time  and  wages  as  shown  by  the 
time  book,  charged  to  Tramming  account. 

"  Monthly  Record  of  Tramming,^'  form  36-B,  Fig.  33,  this  record  is 


OJIBWAY  MINING  COMPANY 
TRAMMER  BOSS'S  REPORT. 

No^ 

Shaft  ^^'^ 

Shift                                                Dfite 

1 

LEVEL 

MILL 

CARS  ROCK 

TONS 

NO. 
MEN 

HOURS 

WAGES 

DISTANCE 

PER  TON 
100 

NO.            N 

S 

NO. 

GOOD    1      POOR 

TOTAL 

1                                                                                                                                                                                                                                                                       1 

RAISE 

CUTTING  OUT 

BREAST 

TOTALS 

CAR  =                                  TONS 

DISTANCE- FEET  X  OARS 

Trammer  Boss 

Captain 

Fig.  32.— Form  36-A. 


made  out  from  the  Shift  Boss's  reports.  The  day  and  night  shifts  are 
shown  separately  on  the  record.  This  form  is  shown  on  the  following 
page  and  explains  itself. 

''  Rock  Trammed  Report." — Form  36-C,  Fig.  34. — This  record  is  made 
up  from  the  Shift  Boss's  reports,  and  shows  for  each  opening  worked 
during  the  month,  the  cars  of  good  and  poor  rock,  both  day  and  night 
shift,  also  cost  per  ton  100  ft.  This  record  is  used  both  as  a  comparative 
record  and  to  furnish  information  required  for  the  cost  sheet. 

0-17.  U.  G.  Tracks. — Charge  this  account  with  all  labor  and  supplies 
to  lay  or  change  underground  tracks.  In  making  charges  to  this  account 
the  particular  opening  in  which  the  work  is  done  must  be  specified. 

This  account  is  closed  out  each  month  to  the  various  openings 
(accounts)  on  a  basis  of  cost  of  work  done. 

0-18.  U.  G.  Cars. — Charge  to  this  account  all  labor  and  supplies  to 
repair  tram  cars.     In  making  charges  to  this  account  the  cost  of  repairing 


84 


AMERICAN  MINE  ACCOUNTING 


1        o 

1     a: 

is. 

ill 
il 

1     -2, 
{        1 

fl 

o 

z 

i  1 

'1 

$ 

11 

HO 

1 
5 

d 

1 

2 
2 

=  1 

< 

1- 
u. 
O 

^11 

"    ■ 

" " 

OJIBWAY  MINING  COMPANY 

OJIBWAY.  MICH.                                               MONTHLY  RECORD 

Tons  Rock  per  car.  Distancezi  feet  X  cars 

1 

u 

J 

^rt 

''■^^ 

a-'^ 

?   "* 

5  ^ 

^1 

iP- 

a 

^      « 

„         ^        o           g 

g      S3 

O 

1 

1 



1    1 

i    1 

i    1 

1     1 

1  1 

i  1 

i  1 

1    i 

2  J 

'S 

1      J 

X 

I      1 

e 

1_1 

*      1 

1 

1 

i 

i  iir 

ft] 

Oood 

1    ^ 

*    1 

1 

3 

«  nil  III  III 

r 

§  j::::::. 

•si              " 

«    J 

1                ^ 

i                1 

1 

1 

1 

1 

tH 

§           1 

t 

1          1 

i 

.     f           1 
31    ti          = 

ii  3 

1 

U  ? 

ge    1 

iX 

in':::::: 

-^     s    §    s 

i 

3 

|i  It 

( 

II 

il 

MINING  AND  MILLING  NATIVE  COPPER  85 

each  car  will  be  kept  separate  and  the  opening  the  car  was  last  used  in 
will  be  specified. 

This  account  will  be  closed  out  each  month  to  the  various  openings 
(accounts)  benefited  on  a  basis  of  cost  of  work  done. 

0-19.  Pumping. — Charge  this  account  with: 

Pumpman's  time  as  per  time  book 
Supplies  as  per  supply  book 
Compressor  proportion 
Elect.  Lt.  and  Power,  proportion 
Repairs  to  Pumps  and  Pipe  lines 
Repairs  to  Motors  and  transmission  lines. 

Separate  account  is  kept  with  pumping  in  each  shaft. 

This  account  is  closed  off  each  month  to  the  various  openings  worked 
during  the  month  on  a  basis  of  tons  of  rock  broken. 

Note. — The  cost  of  pumping  in  No.  1  shaft  will  be  charged  to  the 
openings  tributary  to  No.  1  shaft;  the  same  applies  to  No.  2  shaft.  The 
Master  Mechanic  will  report  to  the  Mine  Clerk  each  month  the  quantity 
of  water  pumped  from  each  shaft. 

0-20.  Timbering. — Charge  this  account  with  all  labor  and  supplies 
used  in  timbering  the  mine  openings.  In  making  charges  to  this  account 
it  is  necessary  that  the  particular  opening  where  the  work  is  being  done 
should  be  specified. 

This  account  is  closed  off  each  month  to  the  various  openings 
benefited  on  a  basis  of  cost  of  work  done. 

0-21.  General  Underground  Expense. — Charge  this  account  with: 

Captains'  time 

Shift  Bosses'  time 

Change  house  men 

Wallers 

Selectors 

Sprinkler 

Sharpening  Tools 

U.  G.  Surveying 

Hauling  explosives  and  tools  to  shafts 

Shaft  Repairs 

All  cost  of  operating  and  maintaining  change  house 

All  cost  of  operating  and  maintaining  captains  office. 

This  account  is  closed  out  each  month  to  the  various  openings  active 
during  the  month,  on  a  basis  of  tons  of  rock  broken. 
0-22.  Hoisting. — Charge  to  this  account: 

Engineer's  time  as  per  time  book 
Surface  Landers  as  per  time  book 
Supplies  used  as  per  supply  book 
Steam  Plant  proportion 


86 


AMERICAN  MINE  ACCOUNTING 


Elect.  Lt.  and  Power  proportion 
Heating  System  proportion 
Hoisting  ropes  proportion 
Repairs  to  Pulley  stands  and  skips 
Repairs  to  building  and  plant. 

This  account  is  charged  off  each  month  to  the  various  active  under- 
ground openings  on  a  basis  of  tons  of  rock  hoisted  from  the  openings. 
Reports. — A  "Daily  Hoisting  Record"  (form  16,  Fig.  35)  is  made 
out  each  shift  for  each  shaft  by  the  hoisting  engineer;  the  original  copy 


OJIBWAY  COPPER  COMPANY 

Ojibway,  Mich. 

Hoisting  Record .Shaft 

For  the. Shift                                         Date 19 

LEVEL 
NUMBERS 

^SKTPS 

^R°O^C^I« 

SKTPS 

POOR 

TOTAL 
SKIPS 

SKIPS 
MEN 

T^;jk^E«R 

REMARKS 

1 

2 

3 

15 

TOTAL 

Fig.  35.— Form  16. 


ROCK  HOISTED. 

O.TTRW  AY  MINING  COMPANY.   ^         Shaft           Shift            Month  of 

LEVEL 

1 

2 

3 

4 

5 

6 

7 

8 

S 

10 

11 

12 

13 

14 

15 

Poor 
Rock 

Total 
Hoist 

B.U, 

Discard 

.ate, 

2 

3 

4 

5 

^_/-s 

6 

r=n 

7 

8 

9 

1 " 1 

31 

1 

1 

1 

1 1 

1 

1 j 

r 1 

- — 

Total 

___ 

___ 

___ 

Fig.  36.— Fokm  20-A. 


goes  to  the  mine  clerk,  the  duplicate  to  the  captain.  Rock  hoisted 
figures  on  these  reports  must  check  with  those  shown  on  the  trammer 
bosses'  reports. 

The  Rope  Travel  is  figured  from  this  record. 
A  "Rock  Hoisted/'  form  20-A,  Fig.  36,  monthly  record  is  kept,  sepa-l 
rate  sheets  being  kept  for  each  shift.     This  information  comes  from  the! 
daily  Hoisting  Record, 


MINING  AND  MILLING  NATIVE  COPPER 


87 


SUMMARY  OF  ROCK  HOISTED 

OJIBWAY  MINING  COMPANY.                             Month  of. 

LEVEL 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

Poor 
Rock 

Total 
Hoist 

R.  H. 

Discard 

Shaft  No.  1 
Day 

Nfght 

Total 

Shaft  No.  2 
Da, 

F^ 

Night 

v_^ 

Total 

Shaft  No.  3 
Daj 

Night 

Total 

Shaft  No.  4 
Day 

Night 

Total 

Hoiated 
this  year 

No,  1  Shaft 

No.  2  Shaft 

No.  3  Shaft 

F^ 

No.  4  Shaft 

v_y 

Total 

i 

^IG. 

37 

r  

Fo 

RM 

20 

-B. 

SUMMARY  OF  HOISTING  RECORD. 

Ojibway  Mining  Company                                                 Month  of 

SHAFT  NO.  1 

SHAl'T  m.  2 

SHAFT  NO.  8 

KITAL 

Skips 

Tons 

Skips 

Tons 

Skips 

Tons 

Skips 

Tons 

All  Rock                    Day 

Night 

Total  Rock,  Month 

Total  Rock,  Year 

—r\ 

Poor  Rock,                 Day 

r— vJ 

Night 

R.H. 

Total  Poor  Rock,  Month 

Total  Poor  Rook,  Tear 

Stamp  Rock,  Month 

Stamp  Rock,  Tear 

Rock  Shipped,  Month 

Rook  Shipped,  Year 

Per  Cent,  Poor  Rook,  Month 

Per  Cent,  Poor  Rock,  Year 

Average  Load  Per  Skip 

"-o 

"^ 

Fig.  38.— Form  20-0. 


88  AMERICAN  MINE  ACCOUNTING 

These  sheets  give  a  detailed  record  of  the  rock  coming  from  each 
level  during  the  month  from  each  shaft,  and  for  both  day  and  night  shift. 

These  sheets  will  be  kept  up  to  date  by  the  Mine  Clerk. 

A  "Summary  of  Rock  Hoisted,"  form  20- B,  Fig.  37,  record  is  made 
out  each  month  by  the  mine  clerk.  This  record  is  a  summary  of  the 
"Rock  Hoisted''  monthly  records.     It  is  self-explanatory. 

A  "  Summary  of  Hoisting  Records/'  form  20-C,  Fig.  38,  is  made  up 
by  the  Mine  Clerk.  This  record  is  different  from  the  Summary  of 
Rock  Hoisted  in  all  particulars  although  most  of  the  information  required 
comes  from  them.  The  Stamp  rock  is  the  difference  between  the  total 
hoist  and  the  poor  rock  discarded.  The  amount  of  rock  shipped  comes 
from  the  Rock  Shipped  record.  The  average  load  per  skip  is  arrived 
at  by  dividing  the  tons  of  rock  shipped  by  the  number  of  skips  of  good 
rock  hoisted.  We  assume  that  the  rock  bins  are  full  at  the  first  and  the 
last  of  each  month. 

0-23.  Rock  House. — This  account  is  charged  with: 

Rock  House  labor  as  per  time  book 
Supplies  used  as  per  supply  book 
Elect.  Lt.  and  Power  proportion 
Repairs  to  building  and  equipt. 

This  account  is  closed  out  each  month  to  the  various  openings 
underground  on  a  basis  of  tons  of  rock  hoisted  from  each  opening. 
0-24.  Water  Supply. — Charge  this  account  with: 

Pumpmen's  time  as  per  time  book 
Supplies  as  per  supply  book 
Steam  Plant  proportion 
Electric  Lt.  and  Power  proportion 
Repairs  to  building  and  Equipt. 
Repairs  to  pipe  lines  and  hydrants. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  water  used.  Water  furnished  to  company 
dwellings,  boarding  house,  and  barn  will  be  charged  to  Surface  Expense. 
The  Master  Mechanic  will  report  to  the  Mine  Clerk  each  month  the 
quantity  of  water  pumped. 

0-25.  Heating  System. — Charge  this  account  with: 

Steam  plant  proportion 

Supplies  used  as  per  supply  book 

Repairs  to  Vacuum  pump,  pipe  lines  and  radiators. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  square  feet  of  radiation  in  the  various  buildings 
heated. 

0-26.  Company  Team  Account. — Charge  this  account  with  company 
teamsters  as  per  time  book : 


MINING  AND  MILLING  NATIVE  COPPER  89 

Supplies  and  Forage  as  per  Supply  book 
Repairs  to  Barn,  Wagons,  Sleighs,  Harness 
Veterinary  services. 

This  account  is  closed  into  Teaming  each  month. 

0-27.  Clearing  Land. — Charge  this  account  with  all  labor  and  supplies 
used  incident  to  clearing  and  grubbing  the  same  for  any  purpose.  Close 
this  account  into  Surface  Expense  each  month. 

0-28.  Highways. — Charge  this  account  with  all  Surface  and  Teaming 
labor  also  supplies  used  in  building  New  Highways  or  repairing  old  ones 
on  company  property.  Close  this  account  into  Surface  Expense  each 
month. 

0-29.  Rents. — Charge  this  account  with  all  labor  and  supplies  used 
to  repair  and  maintain  all  dwellings  and  other  buildings  on  which  the 
company  collects  rent.  The  charges  to  this  account  are  intended  to 
cover  all  cost  of  repairs  and  ordinary  alterations  on  buildings  mentioned 
above. 

Additions  to  buildings  and  new  foundations,  cellars,  etc.,  will  be 
treated  as  New  Construction. 

This  account  is  credited  with  all  rent  collected,  both  for  buildings 
and  leased  land. 

The  balance  of  this  account  each  month  is  closed  into  Surface  Expense. 

Application  for  Dwelling. — ^Any  employee  desiring  a  dwelling  must 
have  worked  for  the  company  at  least  30  days  before  an  application  will 
be  considered.  A  regular  form  is  used  for  this  purpose  as  follows,  form 
19,  Fig.  39. 

This  form  must  be  filled  out  by  the  applicant  and  approved  by  his 
foreman  before  being  sent  to  the  Mine  Clerk.  The  allotment  of  houses 
is  a  matter  of  judgment,  with  the  best  interests  of  the  company  in  view. 
Houses  are  allotted  by  the  Superintendent. 

Dwelling  Lease. — ^Form  17,  Fig.  40.  When  an  application  is  allowed 
and  a  house  allotted,  the  Mine  Clerk  will  make  out  in  duplicate  a  Dwelling 
Lease,  which  must  be  signed  by  the  Superintendent  for  the  company 
and  by  the  applicant.  The  original  copy  goes  to  the  applicant  and  the 
duplicate  is  placed  on  file  in  the  mine  office.  When  a  dwelling  is  vacated 
the  lease  is  so  endorsed  and  removed  from  the  live  file. 

Land  Lease. — ^Form  18,  Fig.  41.  A  person  wishing  to  lease  land  from 
the  company  for  building  or  other  purposes,  will  make  application  to  the 
Superintendent,  and  on  the  approval  of  the  General  Manager,  a  Land 
Lease  will  be  made  out  in  duplicate,  covering  the  particular  piece  of 
property  in  question.  This  lease  will  be  signed  by  the  Superintendent  for 
the  company  and  by  the  applicant,  also  by  his  wife  if  he  is  a  married  man. 
The  original  copy  goes  to  the  applicant,  the  duplicate  to  the  mine  clerk 
to  be  placed  on  file.     In  the  event  of  a  party  disposing  of  his  building  and 


90 


AMERICAN  MINE  ACCOUNTING 


Ojibway  Mining  Company 


This  is  to  certify  that has  been 

employed  in  my  department  as ...for  at  least 

one  m,onth  last  past,  and  that  his  work  has  been  satisfactory.     I  recommend 
favorable  action  on  his  application  for  a  dwelling-house. 


.190. 


The  undersigned  hereby  makes  application  for a  dwelling- 
house,  and  promises  to  fulfil  all  requirements  of  the  Company  in  reference  to 
the  same,  when  it  shall  have  been  assigned  to  him. 

Name 

Nationality  Age  years 

Occupation 

Married  or  Single 

Names  and  ages  of  children 


Name  and  address  of  next  nearest  of  kin: 


Last  place  of  employment 
Date  of  application 


Fig.  39.— Fokm  19. 


surrendering  his  lease,  a  proper  surrender  and  release  of  the  same  must 
be  drawn  up  and  signed.  The  original  lease  should  be  surrendered  and 
this  release  attached  to  it  and  placed  on  file. 


DWELLING  LEASE 
DWELLING  OR  BOARDING  HOUSE  LEASE.         (COPY) 


Form  17  9-7-500 


"Dbl*  ^areemcnl.   Made  this day     of A.  D.,  19 

BETWEEN   the ,   a  corporation  duly  organized  under 

the  laws  of  the  State  of  Michigan,  party  of  the  first  part,  and 

of  the  County  of  Keweenaw,  party  of  the  second  part; 

Wltn(tss(ttb.  That  said  party  of  the  first  part  hath  agreed  to  let,  and  hereby  doth  let,  and  the  said 
party  of  the  second  part  hath  agreed  to  hire,  and  hereby  doth  hire,  the  following  described  premises 
belonging  to  the  party  of  the  first  part,  and  in  said  County  situated,  to-wit: 


MINING  AND  MILLING  NATIVE  COPPER  91 

To  be  used  and  occupied  solely  for  a  dwelling  house — boarding  house  for  boarding  and  lodging  the 
employes  of  the  party  of  the  first  part  by  the  party  of  the  second  part — for  which  said  party  of  the 

second  part  agrees  to  pay  to  said  party  of  the  first  part dollars  per  month  for 

each  and  every  month  of  such  occupation,  and  a  proportional  part  thereof  for  any  part  of  a  month, 

payable  on  the day  of  each  month;  the  first  payment  to  be  made  on  the 

day  of A.  D.,  19.  ..     Provided,  however,  and  this  lease  is  upon  the  following  express 

conditions,  to-wit:  That  if  the  party  of  the  second  part  shall  refuse  or  neglect  to  pay  the  rent  above 
mentioned  at  the  time  above  mentioned;  or  shall  let,  demise,  sell,  underlet  or  assign  this  lease,  or 
the  whole  or  any  part  of  said  premises,  without  the  consent  of  the  party  of  the  first  part  thereto  ob- 
tained: or  shall  sell,  or  suffer  to  be  sold,  in  or  upon  said  premises,  any  spirituous  or  intoxicating  Uquors; 

or  shall  refuse  or  neglect  to  keep  said  premises  in  good  preservation  (ordinary  wear  and  tear  and 
damages  by  the  elements  excepted) ;  or  shall  continue  to  occupy  or  hold,  or  suffer  to  be  occupied  or 

held,  said  premises  beyond days  after  said  party  of  the  second  part  ceases  to  bean  employe 

of  the  party  of  the  first  part,  whether  because  of  being  discharged  by  the  party  of  the  first  part,  or 
on  voluntarily  terminating  his  relation  as  employe  to  the  party  of  the  first  part.  In  such  and  in  any 
such  case  it  is  hereby  expressly  understood  and  agreed  that  this  lease  shall,  at  the  option  of  the  party 
of  the  first  part,  wholly  cease  and  determine,  and  it  shall  thereupon  be  lawful  for  the  party  of  the  first 
part  to  re-enter  into  and  re-possess  and  recover  said  premises,  and  the  party  of  the  second  part,  and 
any  other  occupant,  to  remove  and  put  out,  and  in  such  or  in  any  such  case  it  is  expressly  agreed  that 
no  notice  to  quit  whatever  shall  be  required  to  be  given  by  the  party  of  the  first  part  to  the  party 
of  the  second  part. 

It  is  further  agreed,  that  should  the  said  party  of  the  first  part  wish  to  terminate  the  tenancy  hereby 
created,  for  any  cause  or  reason  whatsoever,  other  than  those  mentioned  in  the  preceding  conditions 
(although  said  party  of  the  second  part  should  have  fulfilled,  performed  and  kept  each  and  every 
condition  and  covenant  thereof) ,  it  may  do  so  at  any  time  by  giving  said  party  of  the  second  part 
days'  notice  of  such  wish  (and  such  notice  shall  not  be  required  to  terminate  at  the  ex- 
piration of  any  rental  period),  and  at  the  expiration  of  such days  this  lease  shall  wholly  cease 

and  determine,  and  the  said  party  of  the  first  part  shall  thereupon  and  without  further  notice,  be 
entitled  to  immediate  possession  of  said  premises,  and  to  recover  the  same,  and  to  remove  and  put 
out  the  party  of  the  second  part,  or  any  other  occupant.  The  said  party  of  the  second  part  covenants 
and  agrees  to  keep,  perform  and  observe  each  and  all  of  the  conditions  herein  mentioned. 

It  is  further  agreed,  that  said  first  party  may  retain,  out  of  any  moneys  due,  or  to  become  due, 
from  it  to  said  party  of  the  second  part,  any  rent  due  or  to  become  due  hereunder,  and  also  an  amount 
sufficient  to  fairly  compensate  said  first  party  for  any  injury  done,  or  suffered  to  be  done,  to  said 
premises  by  said  party  of  the  second  part,  contrary  to  the  terms  hereof. 

'3n  Witness  Wberaof,  The  party  of  the  first  part  hath  caused  these  presents  to  be  signed  by  its 
Superintendent,  duly  authorized,  and  the  party  of  the  second  part  hath  signed  the  same  the  day  and 
year  first  above  written. 

In  Presence  of 


Fig.  40.— Form  17. 
LAND  LEASE 


Form  18  9-7-  300 


X5bl5  indenture.  Made  this day  of A.  D.,  190 

between  the a  corporation  organized  under  the  laws  of  the 

State  of  Michigan,  and  doing  business  in  the  County  of  Keweenaw,  in  said  State,  party  of  the  first 

part,  and of  the  second  part, 

Wltnessetb.    Said  party  of  the  first,  for  and  in  consideration  of  the  sum  of 

Dollars  to  be  paid  in  each  and  every  month  during  the  tenancy  herein  provided  for,  and  of  the 
covenants  and  agreements  hereinafter  mentioned,  has  leased,  and  by  these  presents  does  demise  and 

lease,  unto  the  said  part of  the  second  part, executors,  administrators  and  assigns 

for  twenty-one  years  from  the  day  and  date  hereof,  the  surface  of  the  described  following  premises, 
to- wit : 


all  in  Keweenaw  County,  Michigan. 


92  AMERICAN  MINE  ACCOUNTING 

To  be  used  by  said  part of  the  second  part  while he in  the  employ  of  the  said 

party  of  the  first  part,  as  a  place  for  the  erection  of  a  DwelUng  House  and  its  appurtenances,  to  be 

occupied  by and  for  no  other  purpose,  without  the  written  consent  of  the  said  party  of  the 

first  part  first  obtained. 

It  is  expressly  agreed  that  said  part of  the  second  part  shall  have  the  use  of  said  land  for  the 

purpose  above  mentioned  only  while '. continue,  .in  the  employment  of  said  first  party. 

It  is  further  agreed  that,  whenever  said  part of  the  second  part  cease to  work  for 

said  party  of  the  first  part,  for  any  cause, shall,  within 

days,  provided  the  rent  then  due  from  said  second  part to  said  first  party  is  then  paid  in  full, 

(and  if  any  bonus  paid  by  said  first  party  to  second  part is  repaid   to  said  first  party  by 

said  second  part )  remove  any  Dwelling  House  or  other  buildings  and  appurtenances  erected 

upon  said  premises  by ,  and  leave  said  premises  in  as  good  condition  as  when 

entered  upon;  unless  said  party  of  the  first  part  elects  to  purchase  said  DwelUng  House,  or  other 
buildings  and  appurtenances. 

It  is  further  expressly  agreed  that  said  first  party  may  at  any  time  at  its  option,  upon  ninety  days' 
written  notice,  terminate  this  lease  and  purchase  said  Dwelling  House,  or  other  buildings  and  appur- 
tenances which  may  have  been  erected  upon  said  premises  by  said  second  part ,  

heirs  or  assigns.     Notice  of  the  election  of  said  first  party  to  so  purchase  shall  be  deposited  in  the 

United  States  mail  in  the  Post  Office  at ,  Michigan,  enclosed  in  a  sealed  envelope,  with 

legal  postage  thereon  fully  prepaid,  addressed  to  said  part of  the  second  part, heirs 

or  assigns,  at  his,  her,  their,  or  any  of  their  last  known  place  or  places  of  residences;  and  on  the 
expiration  of  ninety  days  after  said  notice  is  so  deposited  as  aforesaid,  in  said  Post  Office,  said  lease 
shall  thereby  be  terminated. 

Whenever  under  any  of  the  terms  of  this  lease  said  first  party  shall  elect  to  purchase  said  Dwelling 
House,  or  other  buildings  and  appurtenances,  which  may  have  been  erected  upon  said  premises  by 
said  second  part ,  heirs  or  assigns,  it  may  do  so  at  the  value  thereof,  to  be  deter- 
mined by  the  Superintendent  of  said  first  party  and  said  second  part .,  or heirs, 

executors,  administrators  or  assigns,  within  ten  days  from  the  date  of  the  notice  of  the  election  of  said 
first  party  to  purchase;  and  in  case  they  cannot  agree  upon  said  value  within  said  ten  days,  then  they 
shall,  within  five  days  after  the  lapse  of  said  ten  days,  select  some  competent  person  to  determine 
the  same,  who  shall  determine  the  same  within  ten  days  after  his  selection:  and  in  any  event  in  com- 
puting said  value  there  shall  be  deducted  by  the  persons  or  person  determining  the  same,  any  and  all 

rent  then  due,  or  to  grow  due  from  said  second  part ,  heirs  or  assigns,  to 

said  first  party,    (and  also  any  bonus  paid  to  said  second  part by  said  first  party)  which  sum  after 

making  said  deductions,  shall  be  paid  by  said  first  party  to  said  second  part , heirs 

or  assigns,  if  and  when  said  second  part ,  heirs  or  assigns  shall  vacate  and  sur- 
render said  premises  to  said  first  party. 

And  it  is  expressly  understood  and  agreed  by  the  parties  hereto,  their  respective  heirs,  executors, 
administrators,  successors,  and  assigns,  that  the  whole  amount  of  rent  reserved  and  agreed  to  be 

paid  by  second  part for  said  above  demised  premises,  and  each  and  every  installment  thereof, 

(and  any  bonus  that  may  have  been  paid  by  said  first  party  to  said  second  part )  shall  be  and 

are  hereby  declared  to  be  a  valid  and  first  lien  upon  any  and  all  buildings  and  improvements  that  may 
have  been,  or  that  may  at  any  time  in  the  future  be  erected,  placed  or  put  upon  said  premises  by  said 

part of  second  part, heirs  or  assigns,  and  that  whenever  and  as  often  as  any 

installment  of  rent  shall  become  due,  and  remain  unpaid  for days  after  the  same  becomes 

due  and  payable,  said  party  of  the  first  part,  its  agent,  attorney,  successors  or  assigns,  may  sell  at 
public  auction,  to  the  highest  bidder,  for  cash,  after  having  first  given  notice  of  the  time  and  place  of 

such  sale,  by  posting  up  notice  thereof  in  three  public  places  in  the  Township  of at 

least  ten  days  previous  to  the  time  of  such  sale,  all  the  buildings  and  improvements  on  said  premises, 

and  as  attorney  of  said  part of  the  second  part,  hereby  irrevocably  constituted,  may  make  to  the 

purchaser  or  purchasers  thereof  a  suitable  and  proper  transfer,  bill  of  sale  or  other  conveyance  and 
out  of  the  proceeds  arising  from  such  sale,  after  first  paying  the  costs  and  expenses  of  such  sale,  includ- 
ing attorney  fees,  retain  to  itself,  its  successors  or  assigns,  the  whole  amount  due  on  said  lease  up  to 

the  date  of  said  sale  for  such  rent  and  bonus,  rendering  the  surplus,  if  any,  to  the  said  part of  the 

second  part ,  heirs,  executors,  administrators  or  assigns,  which  sale  shall  be  a 

perpetual  bar  to  and  against  all  rights  and  equities  of  said  part of  the  second  part, 

heirs,  executors,  administrators  and  assigns,  in  and  to  the  property  sold. 

Said  second  part also  agree not  to  sell  or  assign  this  lease  without  the  written  consent  of  said 

first  party,  and  not  to  keep  for  sale,  or  sell  or  distribute,  or  permit  to  be  sold  or  distributed  any  mer- 
chandise, or  any  brewed  or  intoxicating  liquors  on  said  premises;  a  violation  of  any  of  the  provisions 
in  this  paragraph  contained  shall  operate  as  an  immediate  forfeiture  of  this  lease,  and  thereupon 
said  first  party,  its  successors  or  assigns,  may,  without  notice,  immediately  bring  an  action  under  the 

statute  to  oust  said  second  part ,  or assigns. 

"Jtt  Wilit*»5  Wb«r«©f.  The  said  party  of  the  first  part  has  caused  these  presents  to  be  executed  in  its 


MINING  AND  MILLING  NATIVE  COPPER 


93 


behalf  by  its  Superintendent,  thereunto  duly  authorized,  and  said  second  part ha set. 

hand and  seal the  day  and  year  first  above  written. 

Signed,  Sealed  and  Delivered  in  presence  of 


By 


Superintendent. 

[L.  S.] 

[L.  S.] 


Fig.  41.— Form  18. 

Rent  Record  Cards. — In  order  to  keep  a  proper  record  of  each  dwell- 
ing, the  rent  collected,  occupants,  repairs,  etc.,  a  record  is  kept  with 
each  dwelling  on  cards  (form  32,  Fig.  42).  When  a  dwelling  lease  is 
executed  and  the  duplicate  copy  is  received  by  the  Mine  Clerk,  he  will 
enter  on  the  Rent  Card  assigned  to  the  house  in  question,  the  date  of  the 
lease,  the  occupant's  name,  his  pay  book  number  and  in  case  he  is  only 


DWELLING                         TYPE                        rff^L^,       BUILT 

BY 

COST 

ROOMS                   UP              DOWN             CELLAR                           BARN 

LIGHTS 

Occupied 

Individual 

Vacated 

Occupied 

Individual 

Vacated 

~ ' 

' \ 1 

- 

, ^ 

MONTULY  RENTAL                                              WATER  CHARGE 

■  IS  WATER  INSIDE?                                                      | 

19 

19 

19 

19 

19 

19 

19 

19 

19 

19 

Jan. 

Feb. 

to 

1 1 

Not. 

Dec 

Fig.  42.— Form  32. 


renting  part  of  a  house,  that  is,  the  up  or  down  stairs,  that  must  also  be 
shown.  The  rental  per  month  for  each  dwelling  or  part  thereof  is  fixed 
by  the  Superintendent. 

An  employee  vacating  a  rented  house  cannot  secure  a  settlement 
from  the  Clerk,  until  the  house  has  been  examined  and  reported  upon 
by  the  Carpenter  Foreman.  Any  damage  to  a  dwelling  caused  by  ill 
usage  will  be  charged  to  the  occupant. 

On  the  reverse  side  of  the  Rent  Cards  will  be  posted  each  month  the 
details  of  any  repairs  made. 

STAMP  MILL— CLOSED  ACCOUNTS 
0-40.  Steam  Plant  Stamp  Mill. — Charge  this  account  with: 

Firemen  as  per  time  book 
Coal  passers  per  time  book 
Water  Supply,  proportion 


94  AMERICAN  MINE  ACCOUNTING 

Elect.  Lt.  and  Power,  proportion 
Supplies  as  per  supply  book 
Fuel  as  per  supply  book 
All  repairs  to  building  and  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  horse-power  used. 

0-41.  Pumping  Stamp  Mill. — Charge  this  account  with: 

Engineers  as  per  time  book 

Steam  Plant,  proportion 

Elect.  Lt.  and  Power,  proportion 

Supplies  as  per  supply  book 

All  repairs  to  building  and  Equipt. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  water  used. 

0^2.  Electric  Light  and  Power  Stamp  Mill. — Charge  this  account 
with: 

Engineers  as  per  time  book 

Steam  Plant,  proportion 

Supplies  as  per  supply  book 

All  repairs  to  Generating  Plant  and  Equipt. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  kws.  used. 

0-43.  Rolls. — Charge  this  account  with  all  labor  and  supplies  to 
operate  and  maintain  the  Rolls.  This  account  will  be  divided  between 
the  Heads,  on  a  basis  of  cost  for  the  month  for  Rolls  for  each  Head. 

0-44.  Regrinding. — Charge  this  account  with  all  the  labor  and 
supplies  to  operate  and  maintain  the  Regrinding  Mills.  This  account 
will  be  closed  out  each  month  to  the  Heads,  on  a  basis  of  cost  for  the 
month  for  Regrinders  for  each  Head. 

0-45.  Screens  and  Elevators. — Charge  this  account  with  all  labor  and 
supplies  to  operate  and  maintain  the  Elevators  and  revolving  Screens. 
This  account  will  be  divided  between  the  Heads  on  a  basis  of  cost  of 
Screens  and  Elevators  for  the  month  for  each  Head. 

0^6.  Jigs. — Charge  this  account  with  all  labor  and  supplies  to  operate 
and  maintain  all  Jigs.  This  account  will  be  closed  out  to  the  Heads 
each  month  on  a  basis  of  cost  of  Jigs  for  the  month  for  each  Head. 

0-47.  Tables  and  Vanners. — Charge  this  account  with  all  labor  and 
supplies  to  operate  and  maintain  the  Tables  and  Vanners.  This  account 
will  be  closed  out  to  the  Heads  on  a  basis  of  cost  of  Tables  and  Vanners 
for  the  month  for  each  Head. 

0-48.  Conveyor. — Charge  this  account  with  all  labor  and  supplies  to 
operate  and  maintain  the  waste  sand  Conveyor.  This  account  will  be 
closed  out  to  the  Heads  on  a  basis  of  tons  stamped. 


MINING  AND  MILLING  NATIVE  COPPER  95 

0-49.  Laboratory. — Charge  this  account  with  all  labor  and  supplies 
to  operate  and  maintain  the  Laboratory.  This  account  will  be  closed 
out  to  the  Heads  on  a  basis  of  tons  stamped. 

0 — 50.  Wash  Account. — Charge  this  account  with, 

Wash  Foreman  as  per  time  book 

Wash  laborers  as  per  time  book 

Supplies  as  per  supply  book 

All    labor  and  supplies  to  operate  and  maintain  the  Wash  department 

except  Rolls,  Regrinding  Mills,  Jigs,  Tables  and  Vanners. 

This  account  will  be  closed  out  to  the  Heads  on  a  basis  of  tons  stamped. 
0 — 51.  General  Expense. — Charge  this  account  with: 

Office  expense 

Surface  Expense 

Rents — balance 

Waters  Supply,  proportion 

Elect.  Lt.  and  Power,  proportion 

All  labor  and  supphes  to  repair  and  maintain  the  Mill  building.  Rock  bins, 

Trestles,  etc. 

This  account  will  be  closed  out  to  the  Heads  on  a  basis  of  tons  stamped. 

0-52.  Rents,  Stamp  Mill. — Charge  this  account  with  all  labor  and 
supplies  to  repair  and  maintain  all  dwellings  and  other  houses  at  the 
mill  on  which  the  company  collects  rent.  This  account  will  receive 
credit  for  all  rents  collected.  The  account  is  closed  out  to  General 
Expense. 

SUB-ACCOUNTS— SIDE  LEDGER 

2-1,  Etc.  Construction  Accounts. — A  separate  account  is  kept  with 
each. 

A.  Building  F.   Electric  and  Telephone  Lines 

B.  Equipt.  of  each  Plant  G.  Dams 

C.  Water  Lines  H.  Railroads 

D.  Sewer  Lines  I.    Trestles 

.    E.  Air  Lines  on  Surface  J.    Portable  Machinery  and  Equipment. 

In  making  charges  of  labor  and  supplies  to  any  construction  accounts, 
the  following  subdivisions  will  be  observed,  in  order  to  have  proper 
information  of  costs  in  comparing  like  jobs  and  for  insurance  purposes. 

Buildings 

A.  Excavation  F.    Heating  plant 

B.  Grading  and  Filling  G.   Bath  room  fixtures,  lavatories 

C.  Foundations  H.  Painting  inside  and  out 

D.  Superstructure  I.    Barn  and  outhouses. 

E.  Electric  Wiring  and  fixtures 


96 


AMERICAN  MINE  ACCOUNTING 


Compressor  Equipment 

A.  Foundations  D.  Supplies 

B.  Compressor  cost  E.  Installation  complete. 

C.  Receivers  cost 

Electric  Plant  Equipment 

F.    Transmission  lines 


A.  Foundations 

B.  Generating  outfit  cost 

C.  Installation 

D.  Switchboard  cost 

E.  Installation 


G.   Telephone  lines 
H.  Transformers 
I.    Misc. 


A.  Foundations 

B.  Hoists  cost 

C.  Supplies 


Hoisting  Equipment 


D.  Installation 

E.  Pulley  Stands,  Sheaves 

F.  Ropes. 


Pumping  Plant 


A.  Foundations 

B.  Pumps  cost 

C.  Condensers  cost 


D.  Installation 

E.  Misc. 


Rock  House  Equipment 


A.  Crushers  cost 

B.  Hammers 

C.  Motors,  etc. 


D.  Power  Transmission 

E.  Installation 

F.  Misc. 


Shop  Equipment 


A.  Foundations 

B.  Tools  itemized 

C.  Motors  and  Transformers 


D.  Power  Transmission 

E.  Installation. 


Steam  Plant  Equipment 


A.  Foundations 

B.  Boilers  cost 

C.  Breeching  cost 

D.  Pumps 

E.  Feed  water  heater 

F.  Economizer 

G.  Installation 

H.  Stack  complete 
I.    Misc. 

Pipe  Lines 

A.  Excavation 

B.  Pipe  and  Fittings 

C.  Installation 

D.  Pipe  covering  complete 

E.  Filling. 

Dams 

A.  Excavation 

B.  Concrete  work 

C.  Filling 

D.  Misc. 

MINING  AND  MILLING  NATIVE  COPPER  97 

Railroad 

A.  Grading  and  Filling  C.   Rails  and  Ties 

B.  Culverts  D.  Misc. 

Trestles 

A.  Excavation  D.  Floor 

B.  Piling  E.  Misc. 

C.  Structure 

Portable  Machinery  and  Equipment 

A.  Rock  Drills  F.   Portable  Hoists 

B.  Pumps  G.  Derricks 

C.  Tram  Cars  H.  Sinking  Buckets 

D.  Skips  I.    Live  Stock 

E.  Portable  Boilers  J.    Wagons,  Sleighs  and  Buggies. 

Into  this  account  should  be  charged  machinery  and  equipment 
that  will  not  be  used  permanently  in  one  place,  so  that  it  cannot  be 
charged  to  some  construction  or  equipment  account. 

3-1,  Etc.  Development  Accounts. — Separate  accounts  will  be  kept  as 
follows: 

A.  Shaft  Sinking,  separate  account  each  shaft. 

B.  Shaft  Construction,  separate  account  each  shaft. 

C.  Plats,  separate  account  each  shaft. 

D.  Crosscuts,  separate  account  each  one. 

E.  Raises,  separate  account  each  one. 

F.  Winzes,  separate  account  each  one. 

G.  Drifts,  separate  account  each  one. 
H.  Diamond  Drilling. 

I.  Surface  Exploration. 

Each  of  these  accounts  is  made  up  of  the  following,  except  Diamond 

Drilling  and  Surface  Exploration. 

A.  Miners  labor  G.  Pumping,  proportion 

B.  Miners  supplies  H.  Timbering,  proportion 

C.  Compressor,  proportion  I.    Tramming,  proportion 

D.  Air  lines,  proportion  J.    U.  G.  Cars,  proportion 

E.  Power  Drills,  proportion  K.  U.  G.  Tracks,  proportion 

F.  General  U.  G.  Expense,  L.   Hoisting,  proportion 

proportion  M.  Rock  House,  proportion. 

The  cost  of  Shaft  Sinking  is  intended  to  cover  all  labor  and  supplies 
used  by  miners  in  sinking  plus  a  proportionate  part  of  the  other  accounts. 
This  statement  also  applies  to  Drifting,  Raising,  Winzes,  Crosscuts  and 
Plats. 

The  cost  of  Shaft  Construction  is  intended  to  cover  all  labor  and 
supplies  used  for  Timbering,  building  Skipway  and  Tracks,  Ladder  road, 
Concrete  Collar,  Water  lines.  Air  lines.  Bell  lines.  The  cost  of  Diamond 
Drilling  is  intended  to  cover  all  labor  and  supplies  used  in  running  and 

7 


98 


AMERICAN  MINE  ACCOUNTING 


maintaining  the  drill  and  moving  the  same  from  place  to  place,  plus  a 
proportionate  part  of  Compressor  expense  for  power. 

Surface  Exploration  is  intended  to  cover  all  labor  and  supplies  used 
in  surface  trenching,  etc. 

For  Diamond  Drill  work  a  daily  report  is  made  out  by  the  drill  rurmer 
on  (form  60,  Fig.  43),  covering  the  operations  and  results  of  the 
work  for  the  shift;  reports  for  each  shift  worked  will  be  sent  to  the 
Superintendent. 


Form  60 

MINING  CO. 

Daily  Report. 

Name  of  Drill 

Shift 

Number  of  Hole                                                    

190 

Depth  from  Surfc 

ice,  end  of  Shifty 
beginning  "      " 

Feet 

"  I 

ii 

Distance  Drilled, 

_ 

.. 

inch  Stand  Pipe  put  in, 

. 

1 

*'      Casing            "        "                                                                             "         1 

1 

From  Feet 

To  Feet 

Material 

Remarks 

Foreman. 

Fig.  43.— Form  60. 

The  details  of  the  cost  of  Diamond  Drilling  is  entered  on  cards  (form 
61,  Fig.  44)  the  cost  data  on  one  side  and  the  operating  data  on  the  other 
side. 

4-1,  Etc.  Mining  Expense,  Stoping. — ^A  separate  account  is  kept  with 
each  stope,  made  up  of  the  following: 

A.  Miners'  labor  G.  Pumping,  proportion 

B.  Miners'  supplies  H.  Timbering,  proportion 

C.  Compressor,  proportion  I.    Tramming,  proportion 

D.  Air  lines,  proportion  J.    U.  G.  Cars,  proportion 

E.  Power  Drills,  proportion  K.  U.  G.  Tracks,  proportion 

F.  General  U.  G.  Expense,  L.  Hoisting,  proportion 

proportion  M.  Rock  House,  proportion. 


MINING  AND  MILLING  NATIVE  COPPER 


99 


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100 


AMERICAN  MINE  ACCOUNTING 


OJIBWAY     MINING     COMPANY 

MILL    DEPARTMENT 

Daily  Mill  Report  for24hours  beginning  7  A.M. 19_... 

MILL  RUNNER  MUST   REPORT  EVERYTHING  IN   ITS   PROPER  PLACE.     IF   NO  PLACE  CAN  BE   FOUND  REPORT  UNDER   REMARKS. 

NUMBERS  OF  ROCK  CARS  DUMPED 

Time 

Draft 

Temp, 
of  Feed 
Water 

VACUUM 

BOILERS 

Head  No.  1 

Head  No.  2 

Head 
No.  1 

]Jo!l 

8  a.m. 

N«. 

Mark 

Mark  boilers  in  use.    If  boiler  is  shut  down  report  same. 

10  a.m. 

3 

1^2  Noon 

4 

2  p.m. 

5 

4  p.m. 

No.  of  Cars 

Total  Weight 

6  p.m. 

Cars  of  Coal  put  in  boiler  house 

8  p.m. 

Cars  of  Ashes  removed 

10p.n.. 

Cars  of  rock  put  in  bins  No.  1 

12  M. 

Cars  of  rock  put  in  bins  No.  2 

2B.m. 

WATT  METER  READINGS                           | 

4  a.m. 

80  Amperes 

20  Amperes 

40  Amperes 

5  Amperes 

0  8.m. 

7  A.M.  to  6  P.M.                                             ROLLS -LOST  TIME,  ETC.                                             6  P.M.  to  7  A.M. 

Roll  No. 

REMARKS 

Roll  No. 

REMARKS 

Slarled 

St.pped 

Started 

Stop„ed 

7  A.M.  to  6  P.M.                                             HEADS-LOST  TIME.  ETC.                                            6  P.M.  to  7  A.M. 

Head  No. 

TIMK 

REMARKS 

Head  No. 

lIMb: 

REMARKS 

.S.an^d 

Stopped 

Started 

Stopped 



1 

— ■ 



7  A.M.  to  6  P.M.                                                   SERIES  LIGHTING                                                      6  P.M.  to  7  A.M. 

CIRCUIT  No. 

Lights  On 

Lights  Off 

-■■■    TIHEON- 

CIRCUIT  No. 

Lights  On 

Lights  Off 

—Iff 

MM 

Oft 

Min. 

s. 

Min; 

Circuit  No   1 

Circuit  No.  1 

'•     No.  2 

•*      No.  2 

•'     No.  3 

"      No.  3 

«.     No.  4 

••      No.  4 

••     No.  5 

•'      No.  5 

Remarka;-  Report  any  unusual  occurrence  here. 

. _  MIL 

L  RUNNER   7   A  U    TO  e   P.U 

MILL  RUNNER  S  P.M.  TO  7  A.M. 

Fig.  45.— Form  105. 


MINING  AND  MILLING  NATIVE  COPPER 

101 

OJIBWAY     MINING     COMPANY 

MILL    DEPARTMENT 
Daily  supply  report  for  24  hrs.  beginning  7  A.M 191 

SHOES 

Old  shoes  taken  of? 

New  shoes  put  on 

Head 
No. 

Maker 

Mark 

Time 

Weight 

Head 
No. 

Maker 

Mark 

Time 

Weight 

OILS    AND    WASTE 

Where  used 

Cylinder 

Engine 

Lubricating 

Oil  put  in  tanks 

Heads 

Wash 

Mill 

Boilers 

Pumps 

Tank  reading 

Report  name,  ga' 

Ions  and  kind  of  oil  p 

ut  in  tanks. 

REPAIRS 

Repairs  mclude  all  castings  (hard  and  soft)  grates. screens  and  liners  of  all  kinds. 

Head 
No. 

Casting 
No. 

Weight 

NAME   AND    REMARKS 

■ 

- 



REMARKS 

Millrunner  7  A.M.-  6  P.M. 

Millrunner  6  P.M.-  7  A. M. 

Fig.  46.— Form  106. 


102 


AMERICAN  MINE  ACCOUNTING 


The  cost  of  Sloping  is  intended  to  cover  all  labor  and  supplies  for 
breaking  rock  in  stopes,  plus  proportionate  part  of  the  other  accounts. 

6-1,  Etc.  Stamping  Head  No.  1-Expense  and  Head  No.  2-Expense. — 
These  accounts  comprise  the  following  charges: 


A. 

Mill  runners  as  per  time  book 

I.    Revolving  Screens  and  Elevators, 

B. 

Head  runners  as  per  time  book 

Proportion 

C. 

Head  feeders  as  per  time  book 

J.    Rolls,  proportion 

D. 

Spare  hands  as  per  time  book 

K.  Regrinding,  proportion 

E. 

Steam  Plant,  proportion 

L.  Surface 

F. 

Pumping,  proportion 

M.  Carpenters 

G. 

Elect.  Lt.  and  Power-Power, 

N.  Machinists 

proportion 

0.   Blacksmiths 

H. 

Elect.  Lt.  and  Power-Light, 

P.   Teaming 

proportion 

Q.  Electricians 
R.  SuppKes 

Wash 

A. 

Foreman,  proportion                F. 

Electric  Power,  proportion 

B. 

Labor,  proportion                     G. 

Jigs,  proportion 

C. 

Shop  Labor                                H. 

Tables,  proportion 

D. 

Supplies                                      I. 

Conveyor,  proportion 

E. 

Electric  Light,  proportion       J. 

Laboratory,  proportion 

General 

A. 

Office  Expense                          D. 

Electric  Light  and  Power 

B. 

Surface  Expense                        E. 

Rents 

C. 

Pumping 

Ojibway  Mining  Company 

Dally  Report  for  the  24  hours  beelnnlne  7.  a.  m.                                               _  _         190 

Grade 

No.  of 
Bbls. 

■Net  Weight 

Rock  received                                                         Cars 

Coal  put  in  bin                                                          Tons 

• 

All  heads  run                      Hours                            Minutes 

Mill  run                               Hours                            Minutes 

General  tailings  for 

Mineral  shipped 

Mineral  at  Mill 

Totals 

Total  Mineral  to  date 

Remarks: 

Mill  Supt. 

__ 

_J 

Fig.  47.— Form  111. 


MINING  AND  MILLING  NATIVE  COPPER 


103 


The  Stamp  Mill  accounts  are  made  up  from  the  time  books,  which 
contain  the  distribution  of  labor  and  detailed  statement  of  supplies  used. 

Reports  covering  the  operation  of  the  Electric,  Steam,  and  Pumping 
plants  at  the  mill  are  similar  to  those  employed  at  the  mine. 

A  Daily  Report  covering  the  operation  of  the  mill  will  be  made  out 
each  day  to  cover  24  hours.     See  form  105,  Fig.  45. 

A  Daily  Supply  Report  (form  106,  Fig.  46)  covering  the  consumption 
of  supplies,  a  record  of  the  wear  of  stamp  shoes,  and  a  statement  of  the 
repairs  to  Heads,  is  made  out  each  day  by  the  Master  Mechanic  and  sent 
to  the  Mill  Superintendent. 

A  Daily  Mineral  Report  (form  111,  Fig.  47),  is  made  out  each  day  in 
duplicate;  one  copy  will  go  to  the  mine  clerk  and  a  copy  to  the  Mill  Super- 
intendent. Both  the  Mine  and  Mill  clerks  will  enter  these  daily  reports 
in  books  ruled  for  the  purpose,  showing  the  various  grades,  form  101, 
Fig.  48. 


MINERAL  STATEMENT 

Month  of                                                           ^      1 

1 

Date 

Brl.  Wk. 

Hds. 

#1 

#2 

#3 

#4 

Total 

1 

2 

3 

1 

■ 

30 

31 

Total 

1 

Fig.  48.— Form  101. 


The  calendar  month  is  divided  into  four  periods  for  convenience,  as 
follows,  1st  to  7th,  8th  to  14th,  15th  to  21st,  and  22nd  to  last  day  of  the 
month  inclusive.  A  Mineral  Report  (from  107,  Fig.  49),  will  be  made  out 
at  the  end  of  each  period,  showing  the  mineral  shipped  for  the  period,  also 
for  the  month  to  date,  and  such  other  information  as  the  report  calls  for. 
Send  one  copy  to  the  General  Manager  and  one  to  the  Superintendent. 

From  form  107  the  General  Manager  makes  out  a  report  to  the  Head 
Office  on  form  26,  Fig.  50. 


104 


AMERICAN  MINE  ACCOUNTING 


OJIBWAY  MINING  CO. 

MILL  DEPARTMENT 

Winona,  Mich.^. _ 

The  following  is  the  Mill  Report  for  the  period  ending 

The  month  wUI  be  divided  into  four  periods  as  follows:  1st  to  7th,  8th,  to  14th,  15th  to  2l8t,  22nd  to  last  day  inclusive 

GRADE 

Net  Weight 

Total  Xet 
Wt.  to  date 

Cars  rocic  received                                     Total  to  date 

H 

Cars  rook  stamped                                     Totol  to  date 

1 

Tons  rook  stamped                                     Total  to  date 

2 

Average  running  time  per  bead                         hrs.                        min. 

3 

Average  number  tons  rook  stamped  per  head,  per  21  hours 

Regrinding 

Average  number  tqns  rook  stamped  per  head,  per  24  hours  cunning  time 

Mass 

Number  pounds  mineral,  per  ton  rock  stamped 

Totals 

REMARKS 

— ■ 

MILL  BUPT. 

Fig,  49,— Form  107. 


Form  26-500-11  06 

PERIOD 

1st  to  7th— 1st              r\.L         i\/r-  •      n                           month 
8th  to  14th— 2nd           Ujibway  Mining  Company 

15th  to  21st— 3rd 

22nd  to  Last  Day  4th                  MINERAL  REPORT                  19 

-a 

li 
1' 

-a 
s 

1 

CM 

Grade 

Pounds 
Mineral 

Per   cent. 

11 

f§     '-§3 

1 

k 

.  .  .Period 

Total  from 
1st  of  mo. 
to  date. 

Pounds  Heavy  Copper  from  Mine 

Total  Mineral  for  Month 

Remarks: 

Yours  Respectfully, 

Gen.  Mgr. 

Fig.  50.— Form  26. 


MINING  AND  MILLING  NATIVE  COPPER 


105 


8-1.  Office  Purchasing  Agent. — Charge  this  account  with  the  following: 

Purchasing  Agent,  salary  Postage 

Stenographer,  salary  Supplies 

Rent  and  Light  Janitor  service 
Telephone 

8-2.  Office  Mine. — Charge  this  account  with  the  following: 

Superintendent,  salary  Postage 

Clerk  and  Assts.,  salary  Supplies 

Stenographer,  salary  Heating  system 

Timekeeper,  salary  Electric  Light 

Janitor  services  Telephone 

17-1.  General  Supplies. — All  supplies  not  provided  for  by  other  sub- 
divisions of  the  supply  account  are  placed  under  this  head. 
17-2.  Iron  and  Steel. — Included  under  this  head  are: 

Bar  Iron  and  Steel  Wire  rope 

Iron  and  Steel  Plate  Chain 

Structural  steel  Corrugated  Iron 

Castings  Bolts,  all  kinds 

Rails  and  fastenings  Tram  cars 

Nails  and  spikes  Skips 

Drill  and  tool  steel  Sheaves 

Air  Drills  and  parts  Sinking  buckets 
Pumps  and  parts 


17-3.  Explosives. 

Powder 

Fuse 

Caps 

Electric  exploders 

17-4.  Cement,  Etc. 

Cement 

Sewer  pipe 

Lime 

Sand 

Brick 

Rock 

Fire  clay 

Wall  plaster 

17-5.  Lumber  and  Timber. 

Lumber 

Slabs 

Timber 

Ties 

Flat  timber 

Doors  and  Windows 

Lagging 

Interior  finish 

Poles 

17-6.  Machinery. 

Engines 

Condensers 

Boilers 

Air  Receivers 

Crushers 

Power  Metal  working  machines 

Compressors 

Power  Wood  working  machines 

17-7.  Pipe  and  Fittings. 

Elbows,  tees,  crosses,  couplings,  bushings,  pipe, 
Valves,  whistles,  traps,  gauges,  lubricators,  etc. 


106 


AMERICAN  MINE  ACCOUNTING 


17-8.  Oil  and  Grease. 

Lubricating  oils 

Grease 

Kerosene  and  gasolene 

17-9.  Electric  Supplies 

Lamps 

Fixtures 

Wire 

Meters 

17-10.  Tools. 

Machinists  hand  tools 
Blacksmiths  hand  tools 
Carpenters  hand  tools 


Candles  and  Sunshine 
Rope  dressing 
Belt  dressing 


Motors 

Transformers 

Telephones 

All  Electrical  supplies 


Masons  hand  tools 

Shovels,  Picks,  Hammers,  Jacks,  etc. 


17-11.  Stamp  Mill. 
All  supplies  for  Mill. 

18-1.  Soft  Coal. 
18-2.  Hard  Coal. 
18-3.  Blossburg  Coal. 
18-4.  Coke. 
18-5.  Family  Wood. 
18-6.  Boiler  Wood. 
18-7.  Stamp  Mill— All  fuel. 

20-1.  Loss  and  Gain  on  Supplies,  Adjustment. — Charge  to  this 
account: 

Supply  Clerks  wages  Electric  Light  and  Power  proportion 

Expense  of  running  supply  house   Expense  of  hauling  and  unloading  freight 
Heating  System  proportion  and  fuel 

Charged  off  to  the  various  classes  of  supplies  and  fuel  purchased,  by 
journal  entry,  from  itemized  statement  on  each  invoice  passing  through 
the  supply  records.  The  charge  is  usually  at  the  rate  of  5  per  cent,  of 
the  purchase  price,  to  cover  the  cost  of  handling. 

20-2.  Manufacturing  Supplies. — Charge  all  labor  and  material  to  this 
account  for  manufacturing  supplies  in  the  shops.  Each  job  has  a  shop 
order  number. 

Credit  this  account  and  charge  supplies  with  the  cost  of  finished 
material  when  job  is  completed,  this  is  done  by  journal  entry. 

20-3.  Hoisting  Ropes. — Charge  new  hoisting  ropes  to  this  account  and 
pro-rate  out  to  accounts  benefited  an  equal  proportion  each  month  so  as 
to  close  the  account  at  the  end  of  the  calendar  year.  This  distributes  the 
cost  of  new  ropes  to  the  operating  accounts  evenly  over  a  period  of  time, 
instead  of  having  an  excessive  cost  in  any  one  month. 


MINING  AND  MILLING  NATIVE  COPPER  107 

MINE  BOOKS— GENERAL  ACCOUNTING 

The  account  books  for  the  mine  and  mill  are  kept  at  the  mine  oJSice, 
and  consist  of  the  following: 

Cash  book,  ruled  5  columns  Voucher  Record 

Journal,  ruled  3  columns  Pay-roll 

Ledger,  loose  leaf  Time  books 

Side  Ledger,  loose  leaf  Settlement  book 
Check  Register 

Cash  Book,  Receipts. — ^All  cash  receipts  when  entered  in  the  Cash 
Book  are  classified  as  follows: 

the  first  column,  Treasurer. 

second  column,  Accounts  Receivable, 
third  column.  Sundry  Receipts. 
The  last  column  is  used  to  carry  the  balance  and  extend  totals. 
At  the  end  of  the  month  summarize  your  receipts  as  follows: 


Treasurer 

Accounts  Receivable 

Sundry  receipts 


Cash  Book,  Payments. — ^All  payments  are  made  by  check,  no  cash 
whatever  being  paid  out,  payments  are  posted  to  the  Cash  Book  from 
the  Check  Register,  according  to  date,  and  the  amounts  are  classified 
under  the  following  headings:  Labor  previous  month.  Labor  current 
month.  Bills  Audited  previous  month,  Bills  Audited  current  month,  the 
last  column  is  used  for  totals  and  balance. 

At  the  end  of  the  month  summarize  your  payments  as  follows: 


Sundry  Labor  January 

Sundry  Labor  February  

Bills  Audited  January 
Bills  Audited  February 
Total  Payments 

Balance 31-19— 


The  amount  for  the  Cash  Book  entry  covering  Pay-roll  checks  issued 
on  pay  day  is  arrived  at  in  the  following  manner:  Deduct  from  the  net 
amount  of  the  Pay-roll  for  the  month  in  question,  the  total  amount  of 
settlements  issued  against  that  month.  Pay-roll  checks  issued  on  pay 
day  are  not  entered  in  the  Check  Register. 

Journal. — ^The  first  entry  for  the  month  is  Sundry  Labor  to  Sundries 
itemized  which  comprise  deductions  made  on  the  Pay-roll  which  are  to 
be  credited  to  operating  or  suspense  accounts.  In  other  words  it  is  not 
necessary  to  draw  checks  for  them.  The  sum  of  these  deductions  plus 
the  net  amount  of  the  pay-roll  equals  the  gross  amount  of  the  time 
books. 


108  AMERICAN  MINE  ACCOUNTING 

The  second  entry  is  Sundries  to  Sundries  itemized  as  follows: 

Sundry  Labor,  pay-roll  total,  as  per  Cost  Sheet  page  0 

Shop  Accounts,  total  amounts,  as  per  Cost  Sheet  page  6 

Closed  Accounts,  total  amounts,  as  per  Cost  Sheet  page  7-7  1/2 

Supplies,  as  per  supply  summary,  total 

Fuel,  as  per  supply  summary,  total 

Bills  Audited,  as  per  Voucher  Record,  total. 

From  each  of  the  above  sheets  the  details  have  been  posted  direct  to 
the  proper  ledger  account.     This  is  a  skeleton  entry. 

The  third  entry  is  Sundries  to  Supply  Adjustment  Account. 

This  entry  is  for  the  amounts  charged  to  the  various  classifications 
of  supplies  and  fuel.  It  is  5  per  cent,  of  the  face  of  the  invoices  that 
have  passed  through  the  various  classifications  during  the  month,  and 
represent  the  cost  of  handling  the  supplies  and  feul  at  the  mine.  This 
information  is  secured  from  a  memo,  kept  by  the  clerk  showing  the  dis- 
tribution according  to  the  various  supply  classifications  of  the  Handling 
Charges  against  each  invoice  passing  to  the  supply  accounts.  Another 
memo,  is  kept  showing  the  distribution  of  Freight  and  Express  charges. 

The  fourth  entry  is  Sundries  to  Sundries  as  follows: 

Shop  Accounts  Stamp  Mill  total,  Cost  Sheet  page  5 
Closed  Accounts  Stamp  Mill  total  Cost  Sheet  page  6  1/2 
Supplies  Stamp  Mill  total  Supply  Summary 
Fuel  Stamp  Mill  total  Supply  Summary. 

Misc.  entries  will  follow  the  above. 

The  last  entry  will  be  General  Expenditures  to 

Surface  Expense  Development 

Office  Expense  Transportation 

Incidentals  Stamping 
Mining  Expense 

Ledgers. — ^In  the  General  ledger  will  be  kept  the  main  and  controlling 
accounts,  the  sub-accounts  will  be  kept  in  a  side  ledger,  also  shop  and 
closed  accounts,  that  is,  accounts  that  are  closed  out  each  month. 

Check  Register. — ^Each  check  issued,  except  labor  checks  issued  on 
pay  day  are  entered  in  this  book  (Fig.  51).  All  checks  issued,  except 
pay  day  checks,  are  signed  by  the  clerk  and  countersigned  by  the 
Superintendent.     Pay  day  checks  are  signed  by  the  clerk. 

The  bank  account  will  also  be  kept  in  this  book. 

Voucher  Record. — All  vouchers  are  entered  in  this  book  (Fig.  52)  and 
the  distribution  shown  to  the  various  supply  accounts,  Fuel,  Office, 
Incidentals  or  Misc.  charges.  The  total  amount  of  Vouchers  for  the 
month  are  journalized  as  per  entry  No.  2.  The  totals  of  the  other  columns 
are  posted  direct  to  their  proper  ledger  accounts,  except  the  Misc.  column 
from  which  each  item  is  posted  to  its  proper  account.     All  supplies 


MINING  AND  MILLING  NATIVE  COPPER 


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AMERICAN  MINE  ACCOUNTING 


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MINING  AND  MILLING  NATIVE  COPPER  111 

received  and  all  services  performed  during  any  one  month  are  charged 
into  that  month's  accounts. 

Vouchers  (Fig.  53)  are  made  out  in  duplicate  with  invoices  attached, 
and  on  the  reverse  side  a  distribution  of  the  charges  is  shown  corre- 
sponding with  the  entry  in  the  Voucher  Record.  All  Vouchers  are  signed 
by  the  clerk  and  approved  by  the  Superintendent. 

Engaging  Labor. — A  person  seeking  employment  with  the  company 
will  naturally  apply  to  the  foreman  of  the  department  in  which  he  wishes 
to  work;  if  the  applicant  is  considered  favorably  and  help  is  required 
a  slip  (form  22,  Fig.  54)  is  made  out  by  the  foreman  and  the  applicant 


Form  22-9-7-1000 

19 

To  THE  CLERK:  Book  No 

Dear  Sir: 

The  bearer 

has  applied  for  a  position  as 

with  the  Ojihway  Mining  Co.  to  begin  work 

19 


Foreman 


Fig.  54.— Form  22. 


sent  to  the  office  with  it.     The  clerk  will  fill  out  a  Pedigree  card  (form  27, 
Fig.  55)   with  all  information  called  for,  and  submit  it  to  the  Superin- 


Name:  Occupa. :  Book  No.: 


Place  and 
Date  of  Birth 

Immigrated 

Reads,  Writes,  Speaks 

English. 

Married,  Single,  Widower. 

No.  of  Children 

Sons  Born 

Names  and  Addresses 
of  Nearest  Relatives 

Last  Employed 

How 

Long 

Occupa. 

I  hereby  apply  for  membership  under  the  Aid  Fund  an 

agree  to  abide  by  its  rules 

Signature 

Date  of  Application 

Date  of 
Employment 

Date  of 
Leaving 

Fig.  55.— Form  27. 


112 


AMERICAN  MINE  ACCOUNTING 


tendent  for  his  approval.  If  the  application  is  approved  by  the  Super- 
intendent the  clerk  will  issue  a  numbered  pay  book,  and  also  give  him  a 
copy  of  the  Aid  Fund  rules.  Possession  of  the  Pay  Book  is  authority  of 
the  foreman  for  putting  the  man  to  work. 

The  Pedigree  cards  are  filed  in  a  two  drawer  cabinet,  live  cards  on 
one  side,  dead  ones  the  other.  Cards  of  rejected  applicants  are  filed  on 
the  dead  side,  the  card  is  marked  rejected.  When  an  employee  resigns 
or  is  discharged,  his  card  will  be  marked  accordingly  and  placed  in  the 
dead  side  for  future  reference. 

When  an  employee  resigns  or  is  discharged,  his  foreman  makes  out  a 
slip  (form  21,  Fig.  56)  requesting  a  settlement,  which  the  man  will 
present  with  his  pay  book  to  the  timekeeper.  The  timekeeper  will 
make  out  a  settlement  (form  5,  Fig.  57).  Earnings  must  be  taken  from 
the  pay-roll  only  if  for  the  previous  month,  and  for  the  current  month, 
from  the  time  book.  Deductions  will  be  made  for  supplies  or  fuel,  also 
store,  board,  etc.  In  issuing  settlements,  details  for  the  current  month 
only  will  be  shown,  for  the  previous  month  refer  to  the  Pay-roll  When 
a  settlement  is  issued  the  timekeeper  will  turn  it  over  to  the  clerk. 


To  the  Timekeeper: — 

Please  give 

No- ,  a  settlement. 


.19. 


Foreman 


Fig.  56.— Form  21, 


All  settlements  will  be  entered  in  the  settlement  book,  Fig.  58.  If  an 
employee  has  time  coming  for  two  separate  months,  it  is  necessary  to 
make  a  separate  entry  in  the  settlement  book  for  each  month. 

Time  Books  and  Timekeeping. — Each  foreman  will  keep  the  time  of  his 
men  in  a  pocket  time  book  for  reference.  The  timekeeper  will  keep  the 
time  in  a  time  book  ruled  for  31  days,  of  large  size.  The  time  of  all  men 
employed  above  ground  will  be  posted  to  the  time  book  from  the  Indi- 
vidual Returns  (form  12,  Fig.  63)  which  each  man  is  required  to  make 
out  each  day,  showing  what  he  has  been  doing  and  the  time  spent  on  the 
various  jobs.  Each  foreman  must  0  K  the  slips  of  his  men  before  he 
turns  them  over  to  the  timekeepers.  An  explanation  of  the  Job  Order 
system  will  be  found  under  Division  of  Labor. 

The  total  time  represented  by  each  slip  is  posted  to  the  credit  of 
the  particular  employee  concerned  in  the  office  time  book.     The  amount 


MINING  AND  MILLING  NATIVE  COPPER 


113 


of  money  represented  by  the  time  worked  on  each  job  is  entered  on  the 
slip  by  the  timekeeper.  These  amounts  are  based  on  the  rate  of  pay 
for  10  hours'  work.  Exceptions  to  this  rule  are  Engineers,  Firemen,  etc., 
also  foremen  on  salary.  Employees  on  a  salary  basis  turn  in  10  hours  a 
day  for  each  working  day.  After  the  time  has  been  posted  from  the 
Individual  Returns,  they  are  turned  over  to  the  clerk  having  the  Distri- 
bution of  Labor  in  charge. 

The  time  of  all  Underground  employees  is  kept  by  the  Shift  Bosses  in 
pocket  time  books,  and  is  reported  to  the  Timekeeper  once  in  24  hours. 


: 


SETTLEMENT 

To  the  Clerk  of  the  OJIBWAY  MINING  CO. 

has  worked  on 

at  this days  at  the  rate  of- 

do/lara($. )  per  month  (o  $. 

Contract -<''— 3 


•g    ■•§  TOTAL  CREDIT, 

g    £  DEDUCTIONS. 

Doctor  and  Club— 


Supplies 
Fuel 


Board  Bill 
Store 


AMOUNT  DUE 


Fig.  57. — ^Form  5. 

As  miners  actually  work  only  five  shifts  a  week,  the  following  rule 
will  be  observed  in  giving  them  time.  A  miner  who  works  five  shifts  in  a 
week  will  be  given  credit  for  six  shifts.  Miners  who  do  not  work  the  five 
shifts  in  a  week  will  receive  credit  only  for  the  time  actually  worked. 

The  timekeeper  will  classify  the  labor  in  the  time  book  in  the  follow- 
ing order: 


X   Captains  and  Shift  Bosses 

Landers  Surface 

Miners  Company  Account 

Landers  Underground 

X  Miners  Contract — each  contract  separate 

X  Engine  boys 

X   Selectors 

Pumpmen 

X   Blockholers 

Pipemen 

X   Wallers 

Timbermen 

Trammers 

X  Change  house  men 

Track  repairers 

X  Sprinkler 

Space  must  be  allowed  to  show  a  Distribution  of  Labor  of  all  the 
above  classifications  in  the  time  book  except  those  marked  thus,  X, 
which  are  not  distributed. 

8 


114 


AMERICAN  MINE  ACCOUNTING 


i 

19     ..- 

AMOUNT 

UJ 

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\Y.      Houghton,  Mich. 

Month  of 

DEDUCTIONS                                               | 

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MINING  AND  MILLING  NATIVE  COPPER  115 

X  Surface  X  Engineering  Department 

X  Teams  X  Masons 

Company  Teamsters  Engineers 

X  Carpenters  Firemen 

X  Machinists  Pumpmen 

X  Blacksmiths  Rockhouse 

X  Electricians 

Space  must  be  allowed  to  distribute  those  classifications  not  marked 
with  a  cross.  Those  marked  with  a  cross  make  returns  on  Individuals 
Returns. 

The  time  book  should  be  made  up  as  soon  after  the  end  of  the  month 
as  possible,  and  when  proved,  a  Summary  of  the  Time  and  Earnings 
will  be  made  out  for  each  of  the  classifications  as  shown  above.  This 
Summary  should  be  entered  in  the  time  book  following  the  month  in 
question. 

Pay-roll. — The  Pay-roll,  Fig.  59,  is  made  up  from  the  time  book. 
The  employees  names  are  entered  according  to  the  pay  book  numbers 
in  numerical  order.  After  posting  is  completed,  check  the  total  against 
the  time  book  summary  for  proof.  After  this  is  done  check  all  Settle- 
ments issued  for  the  month  in  question,  from  the  Settlement  book  to 
the  Pay-roll. 

Post  deductions  as  follows: 

Rents,  from  the  rent  cards 

Supplies,  from  the  supply  sheets 

Fuel,  from  the  supply  sheets 

Doctor,  charge  as  per  Aid  Fund  Rules 

Aid  Fund,  50  cents  for  each  employee  working  over  three  days 

Board,  as  per  board  bills  turned  in 

Store,  as  per  list  of  collections  sent  in.  A  charge  of  2  per  cent,  of  the  amount 
collected  is  made  for  this  service  and  25  cents  for  each  assignment  turned 
over.  These  collection  fees  are  credited  to  Office  Expense.  Also  any 
fees  received  in  connection  with  Garnishment  proceedings. 

Misc. — Under  this  head  collect,  Labor  charges.  Electric  Light, 
Collection  Fees  and  sundry  items. 

Credit  the  Mine  Physician  with  the  total  of  the  Doctor  column. 

Credit  individuals  with  Board  collected  as  per  board  bills. 

Credit  Store  with  collections  as  per  Store  column,  post  collection  fee 
and  assignment  charges  against  this  in  the  sundry  column. 

Extend  Earnings  columns,  total  and  prove. 

Extend  Deductions,  total  and  prove. 

Extend  Amounts  due,  total  and  prove. 

When  the  Pay-roll  is  completed  make  a  Summary  for  the  month 
and  enter  in  the  Pay-roll  as  follows: 


116 


AMERICAN  MINE  ACCOUNTING 


Earnings 

Deductio 

ns 

Days 

Amount 

Amount 

Time  Book, 

xxxx 

XXXXX 

Rent, 

XXXX 

Office, 

XXX 

XXX 

Supplies, 

XXX 

Doctor, 

XXX 

Fuel, 

XXX 

Board, 

XXX 

Doctor, 

XXXX 

Store, 

XXX 

Aid  Fund, 
Offipp  Fpp<? 

XXX 

Total, 

xxxx 

XXXXXXX 

Electric  Light, 
Board, 

Store, 

XXX 

xxxx 
xxxx 

Total, 


y' 

^^^^'-''''^i  Envelope)            ~- 

~^^\ 

\ 

No^ 

In  Account  With 

OJIBWAY  MINING  CO. 

CR.Bj. Dajs 



.          " 

DR.  XoUbQr„.Daya 



„  ^ood 

„  CoaL 

1,  Bonja. 

"  Store. 

BALANCE  DUB _       _ 

Fig.  60.— Form  4. 


It  is  well  to  have  pay  Dockets  (form  4,  Fig.  60)  written  as  soon  as  the 
Pay-roll  is  completed. 

Pay  checks  should  be  written  the  day  before  pay  day,  assigned 
accounts  removed,  etc.  On  pay  day  the  dockets  should  be  delivered 
only  to  the  individual  in  whose  name  they  are  made  out,  on  presentation 
on  pay  book  with  the  receipt  (Fig.  61)  properly  signed  for  the  month  in 
question.     Dockets  will  not  be  delivered  to  parties  other  than  those  in 


MINING  AND  MILLING  NATIVE  COPPER 


117 


whose  name  they  appear,  only  when  an  oder  to  that  effect  properly 
signed  and  accompanied  by  the  pay  book  receipt,  also  properly  signed,  is 
presented  at  the  mine  office. 


This  leaf  must  not  be  torn  off  by  owner  of  Book 
Received  of 

OJIBWAY  MINING  CO. 

Balance  Due  for  labor  in 

JANUARY.  19 

Number 


Write  Name  here  before  presenting  Book  at  Pay- 
Window 


Fig.  61. 


Distribution  of  Labor. — The  Shift  Bosses  will  report  each  day  to  the 
timekeeper,  when  they  report  their  time,  a  distribution  of  labor  for  all 
their  classifications  except, 

Captains  and  Shift  Bosses,  Miners  contract, 
Change  House  men,  Selectors,  Blockholders 
Sprinkler,  Wallers,  Engine  boys. 

This  distribution  should  show  for  each  classification  the  number 
of  shifts  worked  in  each  opening.  To  illustrate,  suppose  we  have  20 
Selectors: 


1  shaft 

3N-mill    4 

3 

1 

4S             3 

2 

1 

4N           2 

4 

2 

3S            3 

3 

2 

4N            4 

4 

Rockhouse  No.  1 

2 

Tramming 

No.  l-3N-mill  4 

1 

Tramming 

No.  2^N          4 

1 
20 

which  is  the  total  of  Selectors  as  shown  by  the  time  book  for  the  day  in 
question.  The  same  idea  applies  to  all  the  other  classifications  of  labor 
underground.  The  timekeeper  will  show  these  classifications  of  labor  in 
his  time  book  immediately  following  their  time. 

Distribution  of  Labor  above  Ground, — These  classifications  are  as 
follows: 


118  AMERICAN  MINE  ACCOUNTING 

Surface  Blacksmiths 

Teaming  Electricians 

Carpenters  Engineering  Dept. 

Machinists  Masons 

The  distribution  of  the  above  classes  of  labor  is  made  to  Job  Orders  by- 
Individual  Returns,  Fig.  63. 

Engineers — may  have  to  distribute  to  different  plants 
Firemen — seldom  any  distribution 
Pumping — Watersupply — seldom  any  distribution 
Rockhouse  men — keep  different  houses  separate. 

Whenever  any  distribution  is  necessary  for  the  above  four  classes,  they 
will  be  kept  in  the  time  book. 

Job  Orders. — In  an  effort  to  get  an  efficient  and  comprehensive  cost 
keeping  system  the  job  order  method  is  used,  comprising  the  following 
forms: 

Form  12.  Individual  Returns 

Form  35-A.  Job  Order  issued  to  foreman 

Form  35-B.  Job  Record,  office  record 

Form  47.  Job  and  Equip.  Record,  an  index  to  jobs. 


OJIBWAY  MINING  COMPANY 

MECHANICAL  DEPARTMENT 

JGB  No.  1346 
Date 


BLUE  PRINT SKETCH 

Time  and  Supplies  Must  be  Charged  to  Job  Number. 


Description  of  Work: 


Return  Duplicate  when  Job  is  finished.  Master  Mechanic. 


Fig.  62.— Form   35-A. 

It  is  well  to  have  the  Master  Mechanic  or  his  assistant  issue  job 
orders  as  the  majority  of  jobs  above  ground  come  under  the  supervision 
of  the  mechanical  department.  A  Job  Order  will  run  for  a  month  only 
(except  that  jobs  covering  the  manufacture  of  supplies,  will  run  until  the 
job  is  completed).  If  a  job  is  not  completed  at  the  end  of  the  month  a 
new  job  will  be  issued  the  first  of  the  month  to  cover  the  work,  etc.,  until 
completed. 

Job  Orders,  Fig.  62,  can  be  issued  so  as  to  get  as  much  detail  as  is 


MINING  AND  MILLING  NATIVE  COPPER 


119 


required.  Of  course,  the  more  detail,  the  more  j  obs  it  is  necessary  to  issue 
and  more  time  is  required  to  take  care  of  the  office  work  in  connection 
with  the  system. 

A  list  of  the  job  orders  issued  each  month  will  be  posted  up  in  each 
of  the  shops  and  at  the  supply  house  for  reference,  this  should  be  attended 
to  by  the  timekeeper  on  his  rounds  twice  a  day.  The  Job  Orders  are 
issued  in  duplicate,  the  original  going  to  the  mine  office,  and  the  duplicate 
to  the  foreman  having  the  work  in  hand. 

Employees  working  on  jobs  will  show  on  their  Individual  Return, 
the  Job  number  and  the  number  of  hours  worked  on  the  job,  this  applies 
to  as  many  jobs  as  he  may  work  on  in  a  day.  As  stated  under  time- 
keeping, these  slips  reach  the  timekeeper  through  the  various  foremen. 
The  timekeeper  will  then  extend  opposite  the  various  jobs  the  amount  of 
money,  based  on  the  man's  day  rate  of  pay. 


INDIVIDUAL  RETURN           Date 

BOOK  NH AT AMTi^ _ 

1 

JOB 

NATURE  OF  WORK 

HRS. 

COST 

This  is  authority  for                                               FOREMAN'S  O.  K. 
employee's  time. 

Fig.  63.— Form  12. 

From  the  Job  Order  the  clerk  or  his  assistant  will  make  out  a  Job 
Record  (Fig.  64)  noting  the  Job  number,  the  work  it  covers,  and  will  also 
show  to  what  account  the  work  is  to  be  charged.  When  jobs  are  com- 
pleted they  are  indexed  on  5x8  cards  like  the  following  (Fig.  65).  This 
card  answers  two  purposes.  First  as  an  index  to  jobs  and  second  to 
show  details  of  Equipment.  Regarding  equipment  the  card  would  show 
the  item,  which  might  be  a  Motor,  Boiler,  Compressor,  Air  Drill,  etc., 
and  the  details,  also  From  whom  bought.  Voucher  number.  Cost,  Freight, 
Handling.  Charged  to  what  account  and  when.  To  illustrate  the  use 
of  the  card,  if  we  had  a  job  to  repair  Compressor  No.  1  and  were  indexing, 


b 


120 


AMERICAN  MINE  ACCOUNTING 


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MINING  AND  MILLING  NATIVE  COPPER 


121 


turn  to  Compressor  No.  1  card  in  the  file,  post  the  job  number,  the  month 
and  the  cost  of  the  job. 

All  Equipment  should  be  indexed  on  these  cards  for  ready  reference. 

The  Job  Records  are  made  up  at  the  end  of  the  month,  and  as  soon  as 
the  books  are  balanced  and  cost  sheets  are  made  out  the  shop  expense 
and  supplies  can  be  posted  to  the  Job  Records  to  make  them  complete 
before  indexing.  Before  the  books  can  be  made  up  it  is  necessary  to 
transfer  the  jobs  to  Division  of  Labor  sheets  (a  sheet  for  each  shop)  these 
sheets  have  the  following  headings: 

Account  Number,  Account,  Time,  Total  Cost,  Labor,  Expense, 

Job  No.,  Remarks. 


Job  and. 
Equipment  Record 

Subject 

No. 

From 

Description 

Voucher 

Cost 

Chgd,  to 

Frt. 

Date 

Hdl. 

Chgd.  to 

Total 

Date 

Job 

Date 

Amt. 

Job 

Date 

Amt. 

Job 

Date 

Amt. 

Fig.  65.— Form  47. 


First  enter  the  Account  number,  then  the  Account  to  which  the  job 
is  to  be  charged,  then  the  Time,  next  the  Labor,  Job  number,  and  last 
under  Remarks  state  what  the  work  was,  as  Sharpening  Drills  for  No.  1 
shaft. 

When  all  the  Labor  sheets  are  made  out  we  are  now  ready  to  close  the 
accounts  and  find  the  expense  to  apportion  against  the  different  jobs. 
The  expenses  of  the  different  departments  are  apportioned  to  the  jobs 
of  that  department  according  to  the  amount  of  the  labor  charge. 

Close  out  the  accounts  in  the  following  order.  Surface,  Teaming, 
Carpenters,  Machinists,  Blacksmiths,  Electricians,  Engineering  Dept. 
and  Masons.  From  these  labor  sheets  post  the  expense  to  the  different 
job  records  for  the  month,  and  from  the  Supply  records,  the  Supplies  and 
the  Job  Records  will  be  complete. 

Supply  Department.  The  Purchase  of  Supplies. — ^To  facilitate  the 
ordering  of  supplies  the  heads  of  the  various  departments  are  furnished 
with  Department  Requisitions,  form  14-A,  Fig.  66,  as  shown  below. 


122 


AMERICAN  MINE  ACCOUNTING 


Order  for        

No 

Req.  No 

Date 

Amt. 

DESCRIPTION 

STOCK 

CHARGEABLE  TO 

■ 

n 

1 

Foreman. 

Fig.  66.— Form  14-A. 


Form  2-6-7-1  M 


Ojibway 
Mining    Co 


Requisition  for  Supplies  n^. 

To  The  Clerk:  Date 19.. 

Please  furnish  the  following  articles,  for  use  as  specified: 


Amt. 

Articles 

Charge- 
able to 

Cost  of 
New  Order 

Amount 
on  Hand 

Order  No. 

Tinfprl                                         1 Q                                        ^ 

irtryroved                  19 

Foreman 



Superintendent 

This  blank  covers  requistions  for  ordinary  maintenance  supplies  and  emergency 
orders.  The  head  of  each  department  should  anticipate  the  wants  of  his  depart- 
ment so  that  all  orders  for  supplies  can  be  based  on  quotations  and  obtained  season- 
ably by  freight.  .  .  ,      . 

State  whether  any  particular  make  or  brand  has  not  given  satisfaction. 


Fig.  67.— Form  2. 


MINING  AND  MILLING  NATIVE  COPPER 


123 


The  heads  of  departments  will  order  supplies  on  these  forms  for 
specific  jobs,  and  only  such  material  as  is  not  carried  regularly  in  stock  in 
the  warehouse.  They  must  be  signed  by  the  foreman  issuing  the  same 
and  turned  over  to  the  Mine  Clerk;  they  will  also  be  approved  by  the 
Superintendent  before  being  ordered  by  the  clerk. 

Requisitions  on  Purchasing  Agent. — ^These  requisitions  (form  2,  Fig. 
67)  are  made  out  in  duplicate  by  the  Mine  Clerk,  either  for  the  purpose  of 
filling  depleted  warehouse  stock,  or  specific  jobs  as  per  Department 
Requisitions,  and  must  have  the  approval  of  the  Superintendent  before 
going  to  the  Purchasing  Agent.  If  supplies  are  ordered  from  a  Depart- 
ment Requisition,  its  number  should  be  noted,  also  the  foreman's  initials 
at  the  top  as  reference.  The  original  copy  goes  to  the  purchasing  agent 
and  the  duplicate  on  file. 


Form  14-3  M-1-10 

No 

JPrn'm 

Order 

No 

1 

Amt. 

Req.        Description 

List 

Dis. 

Net 

■ 

Ship 

Fig.  68.— Form  14-B. 


OflBce  Orders. — To  handle  the  work  in  the  purchasing  office  to  the 
best  advantage,  the  purchasing  agent  makes  out  from  the  Requisition, 
Office  Orders  (form  14-B,  Fig.  68)  which  are  turned  over  to  the  ste- 
nographer to  execute.  The  Requisition  number  is  shown  on  the  Office 
Order  for  reference. 

Purchase  Orders. — These  orders  (form  1,  Fig.  69)  are  made  out  in 
triplicate  by  the  stenographer,  from  Office  Orders.  Original  copy  goes  to 
the  Vendor,  Duplicate  copy  to  the  files,  Triplicate  copy  to  the  mine  office. 


124 


AMERICAN  MINE  ACCOUNTING 


Form  1-11-   10-1000 

OFFICE    OF   THE 

OJIBWAY  MINING  COMPANY 
L.  L.  HUBBARD,  President 

A.  PORMIS,  8UPERINTENX>ENT 
W.  H.  CHARLTON,  CLERK 


MINE  address:  OJIBWAT,  MICH. 


To. 


Original  Order  No. 

Please  note  our  order 
number  on  each  invoice. 


Houghton,  Mich., 191 . 


Please  furnish  the  Ojibway  Mining  Co.,  the  following  material,  viz.,  and  send 
Invoices  in  Duplicate  with  Bill  of  Lading  to  W.  H.  Charlton,  Clerk,  Houghton, 
Michigan. 


Amount 


Description 


List 


Discount 


Ship  via 

Mark 

Packages 

for 


{ 

i  Ojibway  Mining  Company 

1       Ojibway,  Keweenaw  Co.,  Mich. 


Ojibway  Mining  Company, 


By. 


Clerk. 


Fig.  69.— Form  1. 


Freight  Received  Record. — All  freight  and  express  received  at  the 
mine  will  be  entered  in  this  book  (Fig.  70).  Freight  bills  must  not  be 
receipted  by  the  supply  clerk  unless  material  called  for  is  received  and 
in  good  order.  In  the  event  of  material  received,  being  damaged,  a 
notation  to  that  effect  must  be  made  on  the  freight  bill,  also  in  the  Freight 
Received  Record,  and  the  same  reported  to  the  mine  clerk.  Endorse  on 
each  freight  bill  the  purchase  order  number  that  is  effected.  In  the  case 
of  shortage  or  damaged  material,  this  should  be  noted  on  the  freight  bill, 
also  see  that  the  R.  R.  agent  is  advised  as  well  as  the  mine  clerk.  Make 
a  notation  in  the  Freight  Received  Record  in  case  of  short  or  damaged 
goods. 


MINING  AND  MILLING  NATIVE  COPPER 


125 


Freight    and  Express  Received 19 

S3 
6 

o 

Pro. 

1 

0"° 

.2 
> 

1 

-»3 

-a 

■s 

Charges 

Remarks 

> 

1 

No. 

Date 

1 

Fig.  70. 


Invoices. — All  invoices  are  received  in  duplicate  by  the  Purchasing 
Agent.     They  are  dated  and  stamped  like  Fig.  71. 


Rec'd                                               ■ 

1 

2 

3 

4 

5 

Q 

7 

8 

9 

10 

0    K 

Price 

Approved 

Fig.  71. 


126 


AMERICAN  MINE  ACCOUNTING 


The  numbers  representing  the  different  classes  of  supplies.  Each  invoice 
is  checked  off  against  the  Purchase  Order.  The  items  on  the  order  being 
checked  off  and  the  price  noted  thereon,  also  the  date  of  the  invoice, 
terms  of  payment  and  the  F.  0.  B.  point.  The  price  should  now  be 
checked  either  against  quotation  received  or  prices  previously  paid  for 
the  same  goods.  Extensions  and  footings  must  be  verified  and  cash 
discounts  figured.  All  invoices  after  being  checked  should  be  entered 
on  the  Price  Record  cards  (form  8,  Fig.  72).  A  separate  card  being  used 
for  each  item  or  kind  of  article  purchased,  Fig.  72,  form  8-5x8. 


Article                                                                                                  Unit Wt Class 

DATE 

FIRM 

ORDER 

QUANTITY 

PRICE 

DISCOUNT 

TERMS 

F.O.B, 

REMARKS 

1 ~ ^ 

Fig.  72.— Fokm  8. 


These  cards  furnish  a  complete  record  to  the  Purchasing  Agent  of 
prices  paid  and  quantities  purchased. 

Invoices  should  be  forwarded  to  the  mine  office  each  day,  and  when 
received  by  tlje  clerk,  the  duplicate  placed  on  file  and  the  original  turned 
over  to  the  supply  clerk. 

The  supply  clerk  will  check  the  invoices  against  the  triplicate  copy  of 
Purchase  Order.  When  material  received  is  checked  off,  he  will  also 
show  against  each  item  on  the  invoice,  its  proper  proportion  of  the 
freight  charges  on  the  shipment,  and  also  to  each  item  5  per  cent,  of 
its  cost  to  cover  the  expense  of  handling.  The  supply  clerk  will  0.  K. 
all  invoices  for  receipt  of  material  and  they  will  have  to  be  approved  by 
the  Superintendent  before  being  paid. 

Cash  discounts  should  be  taken  in  every  instance.  Pay  all  invoices 
(except  discounted  ones)  on  the  15th  of  the  month  following  receipt  of 
goods  or  performance  of  services. 

Stock  Record  Cards. — ^For  the  purpose  of  keeping  an  accurate  account 
at  the  mine  of  all  supplies  purchased  and  also  used,  form  7,  Fig.  73,  is 
an  example  of  the  card  system  used.  The  supply  clerk  will  keep  a 
separate  card  for  each  article  or  kind  of  material  bought.  From  each 
invoice  received  each  item  will  be  entered  on  its  proper  card,  showing 
date  of  invoice,  Purchase  order  number,  Quantity,  Invoice  cost.  Handling, 
Freight,  and  Total  Cost.  The  price  at  which  articles  will  be  charged  out, 
is  arrived  at  by  dividing  the  total  cost  by  the  quantity  received  All 
supplies  charged  out  will  be  entered  on  the  proper  cards  by  the  supply 


MINING  AND  MILLING  NATIVE  COPPER 


127 


clerk,  from  the  supply  orders  (form  3,  Fig.  75),  showing  Date  of  charge, 
Account  chargeable.  Quantity  and  Amount. 

At  the  end  of  the  month  after  all  invoices  and  supply  orders  have 
been  entered  on  the  cards  for  the  month,  the  cards  should  be  balanced, 
and  the  quantity  on  hand  and  value  brought  down  as  of  the  first  of  the 
month.  From  this  balance  of  quantity  a  value  will  be  figured,  the  new 
charging  price  for  the  coming  month. 


Article                                                                                                                                            Classification 

DATE 

CONSiGNOR                           QUAN.  | 

COST 

HAND'G 

F'GHT. 

amountI 

DATE 

ACCOUNT 

QUAN. 

PRICE 

AMOUNT  1 

A 

- 

. 

. 

. 

. 





: 

X 

_ 

_ 

— 1 

l_ 

p 

r-r 

11 1 

1 1 

1 

r— 

= 

z 

= 

= 

^= 

= 

. 

:: 

^ 

:. 

Fig.  73.— Form  7. 


These  cards  should  be  filed  in  alphabetical  order,  with  subguides  for 
the  various  kinds  of  material.  For  instance.  Bolts  would  come  under 
the  letter  B,  and  separate  guides  should  be  provided  for  each  kind  of 
bolts. 

The  Purchasing  Agent  keeps  a  duplicate  record  of  all  supplies  pur- 
chased and  used  or  sold.  This  record  can  be  kept  as  a  loose  leaf  book 
to  advantage.  It  is  kept  primarily  as  a  guard  against  fire  and  the  loss 
of  the  mine  records,  it  also  serves  as  a  check  on  the  supply  clerk.  A 
copy  of  this  sheet  (form  39,  Fig.  74)  is  shown. 

Supplies  Used  Record. — Supplies  will  be  issued  by  the  Mine  Clerk  only 
on  presentation  of  a  ' 'Supply  Order"  (Fig.  75)  properly  signed  by  the 
head  of  the  department  ordering  the  same,  or  such  persons  as  are  author- 
ized by  the  Superintendent  to  sign  Supply  Orders.  From  day  to  day 
these  orders  should  be  entered  on  the  Supply  Stock  cards,  and  at  the 
same  time  the  entry  is  made,  the  value  of  the  quantity  of  goods  being 
charged  out  should  be  noted  on  the  Supply  Order. 

There  will  arise  at  different  times  cases  where  supplies  that  have  been 
charged  out,  have  served  their  purpose  and  are  not  required  on  the  job 
they  were  originally  charged  to,  but  are  removed  and  are  in  condition  to 
be  used  for  some  other  purpose.  To  meet  this  condition  we  use  a  Credit 
Slip  (form  38,  Fig.  76),  giving  the  job  the  supplies  were  originally  charged 
to  credit,  and  charging  the  material  back  into  the  supply  account.  Or 
in  a  case  where  material  is  removed  from  one  job  to  be  used  on  another, 
the  first  job  would  receive  credit  and  the  charge  would  be  to  the  second 
one. 


128 


AMERICAN  MINE  ACCOUNTING 


I       { 

1    1 

mI 

: 

1 

5 

5 

- 

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5   1  ^ 

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MINING  AND  MILLING  NATIVE  COPPER 


129 


Ojibway  Mining  Company             SUPPLY  ORDER 191 

SUPPLY  CLERK:           Deliver  the  following  material  to 

Amount  Ordered 

Value 

Chargeable  to 

Use  for  charges  against  one  account  only 
This  requisition,  properly  signed,  must  be  filea 

(  in  the  Clerk's  office. 

1 

Fig.  75.— Form  3. 

Concrete  work  is  an  instance  where  lumber  is  used  for  forms  and  is 
removed  when  the  concrete  is  set.  A  large  part  of  this  lumber  is  in  condi- 
tion to  be  used  again  for  other  purposes  and  credit  should  be  given  the 
job  it  was  charged  to,  and  the  lumber  charged  back  into  the  supply- 
account  at  such  a  price  as  it  would  be  worth  in  future  work.  They  are 
handled  the  same  as  Supply  Orders. 


OJIBWAY  MINING  COMPANY         CREDIT  SLIP          No. 

SUPPLY  CLERK: 

190 

Amount 

Value 

Credit 

1 

Chavoe  to                                                                                                                     1 

This  requisition,  pi 

roperly  signed,  must  he  filed  in  the  Clerk's  office.                                 1 

1 

Fig.  76.— Form  38. 


130 


AMERICAN  MINE  ACCOUNTING 


Supply  Orders  and  Credit  Slips  after  being  priced  are  posted  to  the 
Supplies  Used  Records  for  the  month  (form  28,  Fig.  77).  These  sheets 
will  be  laid  out  and  kept  to  show  the  details  of  accounts  as  noted  below, 
and  all  Supply  Orders  will  have  to  show  to  what  sub-division  of  the  account 
supplies  should  go. 


SUPPLIES  USED  AT 

.....MONTH  0F_ 

1 

3 

frl 



f^ 

=  : 

j 

=rJ ^ 

^ 

2 

LI — 1 

i 

-fl — [ 

^{^ 

:  Z 

= z 



;:^ 

1 

s 

ffl£ 

I 

III      1 

Fig.  77.— Form  28. 


Supplies  charged  to  construction  must  show  the  different  subdivisions 
as  per  construction  schedule.  Supplies  charged  to  other  accounts  must 
give  information  called  for  in  the  following  schedule. 

Shaft  Sinking Show  shaft  number. 

Shaft  Construction Show  shaft  number. 

Plats Show  shaft  number  and  level. 

Crosscuts Show  shaft  number,  level  and  place. 

Raises Show  shaft  number,  level  and  place. 

Winzes Show  shaft  number,  level  and  place. 

Drifts Show  shaft  number,  level  and  place. 

Diamond  Drilling Show  hole  number. 

Stoping Show  shaft  number,  level  and  stope  number. 

Steam  Plant Show   operation,    building    repairs,  condenser,  pipe  lines, 

stack,  boiler  repairs. 

Elect.  Lt.  and  Power.  .  .  .  Show  generating  plant,  transmission  lines,  telephones  and 

lines,  lamps. 

Compressor Show  building,  compressor,  each  separate. 

Power  Drills Show  Shaft  number  and  opening,  drill  No. 

Air  Lines Show  Shaft  number  and  opening. 

Tramming Show  Shaft  number  and  opening. 

U.  G.  Tracks Show  Shaft  number  and  opening. 

U.  G.  Cars Show  Shaft  number  and  opening. 

Hoisting Show  building,  engine,  ropes,  pulley  stands,  skips. 

Pumping Show  Shaft  number,  level,  pump  number,  pipe  lines. 

Rock  House Show  building,  machinery,  Poor  rock  trestle. 

Timbering Show  shaft  number  and  opening. 

Water  Supply Show  building,  pumps,  hydrants  and  pipe  lines. 

Co.  Team  Account Show  building,  equip.,  repairs,  operating. 

Rents Show  House  number. 

Shop  Accounts Show  building,  operating. 

Mill  accounts Show  Head  number. 

These  Supplies  Used  sheets  will  be  summarized  at  the  end  of  the 
month  on  a  sheet  for  that  purpose,  showing  each  account  to  which  supplies 


MINING  AND  MILLING  NATIVE  COPPER 


131 


are  charged,  and  the  amount  of  supplies  and  fuel  charged,  subdivided 
into  the  various  classifications.  The  classification  columns  are  totaled, 
and  then  cross-footed.  The  totals  of  the  classification  columns  are 
posted  as  credits  to  the  Supply  Accounts,  and  the  charges  to  the  proper 
account  in  the  ledger.     See  journal  entry  No.  2. 

Claims  for  overcharge,  loss,  or  damage  of  goods  in  transit  should  be 
made  promptly  by  the  Mine  Clerk.  For  this  purpose  use  form  No. 
33  (Fig.  78). 


CLAIM  FOR  OVERCHARGES  AND  LOSS  OR  DA 

MAGE. 

OiirNo 

Tour No^ 

Date 

Dr. 

to- 

1 

No.  of  Car                        Shipped  bj  .,_ 

Weight  Charged                "Rate  Charged    „          Amt.  Frt  Paid  f 

IS^^ 

AmUPaid 

[Date  Paid       | 

No.  of  Way  Bill  .                     Shipped  at 

Datenf  Wnj  Hill 

,. 

At 

Kiinflrj  r.nBRPi. 

REMARKRr 

F -— = . — ~^:^--__-^^:rr=j 

We  Credit  Amnutit  Collected  to 

Correspondence. 

Fig.  78.— Fokm  33. 

All  claims  should  be  made  out  in  duplicate,  retaining  a  copy  for 
reference  until  the  matter  is  adjusted.  The  claim  should  receive  the 
same  number  as  the  Purchase  order  effected. 

Rental  of  Equipment. — The  company  will  at  times  rent  equipment, 
such  as  portable  hoists,  boilers,  derricks,  pumps,  etc.  To  properly 
handle  the  expense  and  rentals  in  cases  of  this  kind  the  following  rules 
will  be  observed.  Any  expense  incurred  for  overhauling  and  repairing 
also  loading  on  cars  any  equipment  for  rental  to  outside  parties  will  be 
charged  to  surface  expense.  The  renting  parties  will  pay  freight  both 
ways  on  any  equipment  rented.  All  rentals  received  will  be  credited  to 
surface  expense. 

As  a  proper  rate  of  rent  is  somewhat  hard  to  determine,  the  following 
rule  will  be  helpful.  From  the  first  cost  of  the  equipment  in  question 
take  the  accepted  yearly  per  cent,  of  depreciation  and  divide  by  12  to  get 
the  monthly  rental.     The  result  of  this  rule  can  be  used  as  a  minimum 


132 


AMERICAN  MINE  ACCOUNTING 


OJIBWAY  MINING  COMPANY 

OJIBWAY,  MICH. 

DAILY  REPORT 

For  the  24  hoiirs  beginning  at  7  a.   m 


No., 


.19. 


ROCK  HOISTED 

SHIPPED 

Good 

Waste 

Total 

Rock 

Mass 

Skips 

Cars 

Tons 

Tons 

Coal  Used Tons  Wood  Used. 

DRILLS  AT  WORK 


Sinking  1      Sinking  2       Drifting 


Stoping 


Raises 


Winzes 


Other 


MEN  AT  WORK 


Surface  Department 

Underground  Department 

Surface  Foreman 

Captain 

"        Labor 

Shift  Bosses 

Watchman 

Trammer  Bosses 

Janitor 

Miners 

Carpenter  Foreman 

■ 

Drifting 

Carpenters 

Cross-cutting 

Master  Mechanic 

Drift  on  Pillars 

Machinists 

Drift  Stoping 

Blacksmiths 

Stoping 

Masons 

Blasting  Side 

Electricians 

Raises 

Engineering  Dept. 

Winzes 

Sinking 

Engineers 

Timbermen 

Firemen 

Trammers 

Pumpmen 

Muckers 

Landers 

Rock  House 

Wallers 

Foremen 

Pumpmen 

Laborers 

Pipemen 

Landers 

Pony  Boys 

Clerk  and  Assistant,  Office 

Drill  Boys 

Timekeeper 

Dry  Men                                      | 

Supply  Clerk 

Total  Underground 

Add  Surface 

Total 

Teams 
Co.  Teams 


.Timekeeper. 


Fig.  79.— Fojrm  15. 


MINING  AND  MILLING  NATIVE  COPPER 


133 


rate  to  which  should  be  added  an  amount  sufficiently  large  to  cover  the 
cost  of  loading  and  unloading. 

Reports. — A  Daily  Report  (form  15,  Fig.  79)  is  made  out  each  day  by 
the  timekeeper  and  sent  to  the  Superintendent.  This  report  shows  the 
men  at  work  under  the  different  labor  classifications,  the  Drill  at  work, 
Fuel  used,  and  Rock  hoisted  and  shipped. 


No. 


OJIBWAY  MINING  COMPANY 


ACCIDENT  REPORT 


1.  Name  of  Person  Injured Shaft  No.  -^ Pay  Book. 

2.  Kind  of  work  in  which  he  was  employed  and  where  working  at  time  of  accident- 


3.  Who  was  in  immediate  charge  of  the  work? 

4.  Day  and  hour  when  accident  occurred M 

5.  Were  you  present? Give  your  position  with  reference  to  person  injured- 

6.  Names  and  addresses  of  all  witnesses  and  persons  in  vicinity  whether  employees  or  not: 


-19. 


Name 

Occupation 

P.  O.  Address 

7.    Statements  of  witnessea- 


8.    Statement  of  remarks  of  injured  person.    Does  he  blame  any  other  than  himself  ?- 


Dated  at. 


Reported  by- 

O  ccupation 

If  Superintendent,  Mining  Captain,  Foreman, 
Shift  Boss  or  witness,  so  state. 


Fig.  80.— Form  37. 


134 


AMERICAN  MINE  ACCOUNTING 


Accident  Reports. — In  any  case  where  an  accident  occurs  to  any 
employee  of  the  company  while  performing  his  duties,  an  Accident 
report  (form  37,  Fig.  80)  must  be  made  out  in  duplicate  by  the  head  of 
the  department  in  which  the  injured  man  is  employed.  This  report 
must  give  the  fullest  possible  details  regarding  the  accident,  statement 
of  witnesses,  etc.  The  original  copy  goes  to  the  Supt.  and  the  duplicate 
to  the  Mine  clerk. 

Development  Report. — The  progress  of  work  underground  for  the 
month  is  reported  by  the  Engineering  Dept  (Fig.  81).  This  report  is  a 
cumulative  one  for  the  year,  being  added  to  each  month  and  furnished  as 
a  blueprint.  A  copy  goes  to  the  Superintendent  and  one  to  the  Mine 
clerk,  for  use  in  making  up  the  cost  sheets. 

Progress  measurements  underground  are  made  by  the  Engineering 
Department  jointly  with  the  Mine  Captain. 

This  report  will  show  the  Lineal  Feet,  Cubic  Feet,  and  Tons  broken 
for  each  active  opening  during  the  month. 


rMTTaTTTAv  Tv/TTTJT'Nrr'  pnninAMV 

TJPVRT.DPMRNT  1Q00-in 

1 

VUiOJ   V.  J^iX       iIJ.J.J.1  J.J.,  ^       W^^J.J.  J.iJ.1    J. 

May 

SHAFT  — 8INKINQ 

SHAFT  PLATS 

CROSSCUTTING 

DRIFTING                                WINZES  —RAISES 

#1 

#2 

Ft. 

Ft. 

#1 

.2 

n,r.rlr 

#1 

«2 

#1 

#2 

[I.U.U.L 

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#3 

£ 

4 

1 

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i 

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1 

1 

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£ 

4 

1 

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£ 

£ 

1 

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J 

£ 

J 

June 

_ 

, 

_ 

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1 , 

. 

L 

L..^ 

Lj 

L 

Fig.  81. 


Nationality  Report. — (Form  45,  Fig.  82).  A  report  showing  the 
Nationality  of  the  various  employees  of  the  company  will  be  made  out  by 
the  Mine  clerk  from  the  Pedigree  cards  quarterly,  April  1st,  July  1st, 
October  1st,  and  January  1st.  One  copy  goes  to  the  General  Manager 
and  one  to  the  Superintendent. 

Comparative  Cost  Statement. — This  report  is  made  out  after  the 
cost  sheet  is  completed  and  forwarded  to  the  Superintendent. 

Cost  Sheets  (Figs.  84  to  97  inclusive). — The  Cost  Sheets  should  be 
made  up  as  soon  after  the  first  of  the  month  as  possible.  Send  one 
copy  to  the  General  Manager  and  one  copy  to  the  Superintendent. 

The  Mine  Captain  should  be  furnished  with  a  copy  of  the  St  oping 
sheet  and  also  the  Development  sheet  as  soon  as  completed,  the  Master 
Mechanic  with  a  copy  of  the  Machine  Shop  and  the  Blacksmith  Shop 
accounts,  the  Carpenter  foreman  with  a  copy  of  the  Carpenter  account, 
the  Surface  foreman  with  a  copy  of  the  Co.  Team  Account,  Surface 
Account  and  Teaming  Account. 


MINING  AND  ML 

r./J 

iV6^  NATIVE  COPPER              135 

NATIONALITY  REPORT                      Date, 19. . 

2 
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American 

English 

Finns 

— 

— ■ 

Swede 

— 

— 

— 



Norwegian 

Austrian 

Hungarian 

German 



— 

— 

French 

Italian 

Slavonian 





— 

Bulgarian 

Roumanian 

— 



— 

— 

— 

— 



— 

Totals 

1 

Fi 

G.    J 

^2.- 

-Fo 

RM 

45. 

The  Stamp  Mill  Superintendent  should  be  furnished  with  a  copy  of 
the  cost  sheet  covering  Mill  operations. 

In  making  up  the  Cost  Sheet,  Figs.  84,  88,  89,  90,  91,  92  are  used 
as  Journal  vouchers,  the  debits  and  credits  being  posted  direct  to  the 
ledgers.  Skeleton  entries  are  made  in  the  Journal  to  cover  the  total  of 
each  sheet.  Fig.  84  is  made  up  first,  a  distribution  of  labor  as  shown  by 
the  time  books,  and  posted  to  the  ledger.  Figs.  90,  91,  92  are  made  up 
together,  this  is  necessary  as  the  accounts  are  interwoven.  Figs.  88 
and  89  are  made  up  together,  and  then  the  balance  of  the  sheets  follow. 
The  same  form  sheet  as  Fig.  94  is  used  for  mining  expense. 


136 


AMERICAN  MINE  ACCOUNTING 


COMPARATIVE  COSTS 


Month  of 


Total  Men  employed 

Mf 

iu  employ 

ed  underground 

Amount 

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cost  per 

man 

Cost 

per  man 

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Stamping 

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$ 

Miners  supplies 
Compressor 
Air  Lines 



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Tramming 
U.  G.  Cars 

U   G  Tracks 

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Rock  house 

$ 

Construction 

$ 

$ 

Total  Expenditure 
Total  Men 


Total  Expenditure 

per  month. — — -  =  $ per  month. 

Men  Underground 


{ 


Fig.  83. 


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148 


AMERICAN  MINE  ACCOUNTING 


Fig.  97. 


CHAPTER  III 
MINING  COPPER  ORE. 

ACCOUNTING  FEATURES  OF  THE  UTAH  CONSOLIDATED  MINING  COMPANY 

In  the  Bingham  Mining  District  of  Utah,  the  ore  bodies  are  found  as 
irregular  replacements  in  limestone. 

The  ores  of  the  district  contain  values  in  Copper,  Gold,  Silver,  Lead 
and  Zinc. 

At  the  present  time  the  commercial  activity  of  the  camp  is  centered 
on  the  Copper-Iron  Sulphide  ores  mainly,  with  Lead-Silver  Sulphides 
receiving  second  consideration. 

The  Highland  Boy  mine  of  the  company  is  opened  with  five  tunnels, 
driven  into  the  mountain  at  as  many  levels,  along  the  strike  of  the  out- 
crop. These  tunnels  are  connected  by  both  vertical  and  inclined  shafts, 
equipped  with  ladderways  and  ore  chutes,  to  facilitate  underground 
operations. 

Drifts  and  Cross-cuts  are  runs  into  the  ore  bodies  at  convenient  places 
from  the  different  tunnels.  The  ore  is  broken  down  in  the  stopes  with 
the  aid  of  Machine  Drills  actuated  by  steam  power.  The  ore  is  then 
chuted  down  to  the  lowest  tunnel  level  and  loaded  into  tram  cars  to  be 
run  out  to  the  Head-House  in  trains  of  ten  cars  each,  where  it  is  loaded 
into  the  buckets  of  an  aerial  tram  for  transportation  about  two  miles 
down  the  canyon  to  the  railroad,  to  be  shipped  to  the  smelter  for 
treatment. 

The  Utah  Consolidated  Mining  Company  uses  the  graphic  system  of 
recording  data.  This  graphic  method  soon  indicates  the  points  that  must 
be  specially  investigated  and  as  a  consequence  the  use  of  graphic  methods 
has  been  attended  by  a  steady  increase  in  the  amount  of  detailed  informa- 
tion gathered. 

While  the  system  is  quite  comprehensive  and  takes  in  many  rami- 
fications of  the  work,  as  will  be  seen  when  the  details  are  given,  still 
the  introduction  has  been  so  timed  that  the  men  gradually  accustomed 
themselves  to  the  system  and  the  extensions  have  been  so  logical  that 
no  trouble  has  arisen.  Besides,  while  the  work  as  will  be  seen  covers 
much  detail,  the  gathering  of  the  detailed  information  and  the  methods 
of  recording  it  in  tables  have  been  so  simplified  that  the  plotting  and 
tabulating  is  done  by  two  men  who  keep  up  the  details  of  the  geology  in 
the  stopes  as  well  as  planning  and  looking  after  all  development  work 
and  inspecting  the  principal  stopes  each  day  for  changes  in  geology.     In 

149 


150 


AMERICAN  MINE  ACCOUNTING 


a  mine  consisting  of  a  series  of  irregular  ore  shoots  in  a  fractured  and  dis- 
located country  the  amount  of  geological  work  is  necessarily  quite  large. 

Of  course  this  matter  of  keeping  track  of  details  can  be  carried  to  an 
extreme,  and  might  possibly  become  more  of  a  detriment  than  an  aid, 
were  it  not  that  the  graphic  method  soon  indicated  the  important  points 
to  watch  in  each  operation  and  what  details  may  well  be  omitted  as  the 
system  is  extended. 

In  order  to  keep  the  graphic  records  it  is  necessary  for  several  men  to 
collect  the  data  that  is  used  in  preparing  them.  To  render  this  easier 
and  to  simplify  the  work  as  well  as  to  have  the  records  uniform,  practi- 
cally everything  is  recorded  on  printed  forms. 


MINE  LEDGERS— OPERATING  ACCOUNTS 


Distributed  Accounts 

Expense  Accounts 

Closed  Accounts 

Shop  Accounts 

Exploring 

Boilers 

Machine  Shop 

Development 

Compressor 

Blacksmith  Shop 

Shafts  and  Tunnels 

Electric  Lights 

Carpenter  Shop 

Stoping 

Heating 

Tramming 

Fuel 

Hoisting 

Explosives 

Pumping 

Lumber  and  Timber 

Timbering 

Teaming  Timber 

Cars  and  Tracks 

Supplies 

Operating  Tramway 

Surface  Waste 

New  Tramway 

General  Office 

Machinery 

Laboratory  and  Eng.  Dept. 

Surface  Expense 

Buildings  and  Fixtures 

General  Expense 

Exploring. — This  account  is  intended  to  cover  all  cost,  including 
labor  and  supplies  incident  to  exploring  new  ground. 

Development. — This  account  is  intended  to  cover  all  cost  including 
labor  and  supplies  incident  to  the  development  of  known  ore  bodies. 

Shafts  and  Tunnels. — This  account  is  intended  to  cover  all  cost,  in- 
cluding labor  and  supplies,  in  the  sinking  of  new  shafts  and  the  driving 
of  new  drifts. 

Stoping. — This  account  is  intended  to  cover  the  total  cost  including 
labor  and  supplies  of  breaking  ore  in  stopes. 


MINING  COPPER  ORE  151 

Tramming. — This  account  is  intended  to  cover  all  cost  including 
labor,  supplies  and  power,  for  tramming  by  hand  and  by  power. 

Hoisting. — This  account  is  intended  to  cover  all  cost  including  labor, 
supplies  and  power,  to  operate  and  maintain  both  engine  houses,  hoists, 
pulley  stands,  etc. 

Pumping. — This  account  is  intended  to  cover  all  cost  including  labor 
supplies  and  power,  to  operate  and  maintain  all  pumps  and  water  lines 
underground. 

Timbering. — This  account  is  intended  to  cover  all  cost  of  handling, 
framing  and  placing  in  the  mine  all  timber  used  underground.  It  does 
not  include  the  cost  of  the  timber  used. 

Cars  and  Tracks. — This  account  is  intended  to  cover  the  cost  and 
installation  of  new  cars  and  permanent  track,  but  does  not  include  the  cost 
of  replacing  old  cars  with  new  ones. 

Operating  Tramway. — This  account  is  intended  to  cover  all  cost  in- 
cluding labor  and  supplies  of  operating  and  maintaining  the  tramway. 

New  Tramway. — This  account  is  intended  to  cover  all  cost  including 
labor  and  supplies  of  building  new  tramways  and  trestles,  but  not  repairs 
to  old  ones. 

Machinery. — This  account  is  intended  to  cover  all  cost  including 
labor  and  supplies  to  cover  the  purchase  and  installation  of  new 
machinery. 

Laboratory  and  Eng.  Dept. — This  account  is  intended  to  cover  all  cost 
including  labor  and  supplies  for  running  the  laboratory  and  doing  all  engi- 
neering work. 

Surface  Expense. — This  account  is  intended  to  cover  all  cost  including 
labor  and  supplies  of  odd  jobs  about  the  property  that  cannot  legiti- 
mately be  charged  to  other  operating  accounts. 

Buildings  and  Fixtures. — This  account  is  intended  to  cover  all  cost  of 
new  buildings  and  fixtures,  but  does  not  include  the  upkeep  of  old 
buildings. 

General  Expense. — ^This  account  is  intended  to  cover  all  cost  of  odd 
jobs  underground. 

Boilers. — This  account  is  intended  to  cover  the  cost  of  operating  and 
maintaining  the  boiler  plant.  It  is  closed  out  each  month  to  the  various 
accounts  benefited  on  a  basis  of  horse  power  used. 

Compressor. — This  account  is  intended  to  cover  the  cost  of  operating 
and  maintaining  the  compressor  plant.  It  is  closed  out  each  month  to 
the  various  accounts  benefited  on  a  basis  of  quantity  of  air  used. 

Electric  Lights. — This  account  is  intended  to  cover  the  cost  of  operat- 
ing and  maintaining  the  electric  generating  plant.  It  is  closed  out  to  the 
various  accounts  benefited  on  a  basis  of  current  used. 

Heating. — This  account  is  intended  to  cover  all  cost  of  operating  and 


152  AMERICAN  MINE  ACCOUNTING 

maintaining  the  heating  plant.  It  is  closed  out  each  month  to  the  various 
accounts  benefited. 

Fuel. — This  account  is  intended  to  cover  all  cost  of  coal  including 
freight  and  unloading  charges.  It  is  closed  out  to  the  accounts  benefited 
on  a  basis  of  tons  used. 

Explosives. — This  account  is  intended  to  cover  the  cost  of  explosives 
and  is  closed  out  each  month  on  a  basis  of  power  used. 

Lumber  and  Timber. — This  account  is  intended  to  cover  the  cost  of 
Lumber  and  Timber  also  wedges  and  mine  ladders  used.  It  is  closed  out 
each  month  to  the  various  accounts  benefited  according  to  the  cost  of 
supplies  used. 

Teaming  Timber. — This  account  is  intended  to  cover  the  cost  of  team- 
ing timber  to  the  mine  shafts.  Labor  charges  only.  It  is  closed  out  each 
month  to  the  various  accounts  benefited  on  a  basis  of  supplies  used. 

Supplies. — ^This  account  is  intended  to  cover  the  cost  of  all  supplies 
used  not  otherwise  provided  for  and  is  closed  out  each  month  to  the 
various  accounts  benefited  according  to  the  cost  of  supplies  used. 

Surface  Waste. — This  account  is  intended  to  cover  all  cost  of  filling 
stopes  from  surface  waste.     The  whole  account  is  closed  into  stoping. 

General  Office. — This  account  is  intended  to  cover  all  cost  and  expense 
covering  the  Office  and  Superintendence. 

All  these  accounts  are  further  itemized;  for  instance,  the  Stoping 
account  is  subdivided  as  ^^oii'^-r-s;  t  v.^^  Supplies,  3-B  Rand  parts, 
2  1/4  in.  Rand  parts,  2  1 '  ii^  ''  ri^ivr  .x  pi.  oS,  0-D  Rand  parts,  total  of 
all  the  above  supplies.  U   ^e  are  appoHioned  from  the  storehouse 

account.  Powder  1  1/  ^  ixx.  30  per  cent.,  11/4  in.  40  per  cent.,  and  1  in. 
30  per  cent.,  fuse,  caps,  all  are  apportioned  from  the  powder  account. 
Next  comes  lumber  and  timber,  portion  used  in  stopes.  Then  comes  the 
shops  and  compressor  items,  under  which  are  charged  the  proportion 
from  these  accounts.  Timbering  and  Surface  Waste  items  cover  the  cost 
of  putting  in  timbers  and  filling  the  stopes  with  surface  waste,  respectively, 
and  are  charged  directly  to  stoping  and  are  not  distributed  accounts. 

The  total  tons  mined  and  the  total  cost  of  stoping  are  figured,  and  then 
from  these  the  cost  per  ton  calculated. 

Tonnage  and  Labor  Chart. — The  most  important  graphic  record  is 
the  tonnage  and  labor  chart  which  is  posted  in  the  main  office  where  every 
one  can  see  it  and  where  it  is  studied  by  the  shift  bosses,  the  foremen  and 
the  other  mine  officials.  On  this  labor  chart  in  plotting  the  tonnage  a 
scale  of  100  tons  to  an  inch  vertically  is  used,  while  the  days  are  plotted 
at  intervals  of  an  inch.  This  plottuig  is  done  on  10  scale  paper.  This 
scale  is  good  for  the  Highland  Boy  Mine,  where  the  tonnage  for  a  day 
does  not  fluctuate  more  than  200  tons.  A  curve  is  plotted  for  the  day 
shift  tonnage  and  also  one  for  the  night  shift,  then  the  total  tonnage  for 


MINING  COPPER  ORE  .      153 

the  two  shifts  is  plotted  and  also  the  total  tonnage  sent  over  the  tramway. 
This  tramway  tonnage,  as  has  been  said  before,  is  the  most  accurate  of  all 
tonnages.  The  tonnage  mined  is  plotted  from  the  estimated  weight  of  a 
car  of  ore  and  the  number  of  cars  sent  out  by  that  shift.  At  first  there 
were  large  variations  between  the  mine  tonnage  and  the  tramway  tonnage. 
Now  the  mine  tonnage  and  the  tramway  tonnage  are  quite  close  together, 
rarely  differing  more  than  50  tons  in  a  daily  output  of  800  tons.  The 
fact  that  this  report  made  the  men  load  the  cars  full  has  more  than 
paid  for  the  trouble  in  keeping  the  reports.  Pay  day  and  delays  are 
shown  by  the  corresponding  sags  in  the  tonnage  lines. 

Below  the  tonnage  lines  and  on  the  same  chart,  are  plotted  the  number 
of  machines  working  each  day.  In  doing  this  a  vertical  scale  of  five 
machines  to  the  inch  is  used.  Curves  to  represent  the  total  number  of 
machines  in  use,  the  machines  in  ore  and  the  machines  on  waste  are 
plotted.  Below  this  are  plotted  the  labor  figures.  The  scale  used  is  ten 
men  to  the  inch.  Curves  are  plotted  for  the  total  men  employed  and  the 
total  men  employed  underground.  At  the  bottom  is  plotted  the  tons 
per  man  curve.  These  are  on  a  scale  of  1/2  ton  to  an  inch  vertically. 
One  curve  shows  the  tons  mined  per  man  underground  and  another  the 
tons  mined  per  man  employed  about  the  mine  both  above  and  below 
ground.  A  scale  of  one  ton  to  an  inch  was  tried,  but  this  was  found  to 
be  too  small  a  scale  to  show  variation  sufficiently  striking. 

On  this  tonnage  and  labor  chart  the  most  important  figures  in  mining 
are  clearly  shown  so  that  every  one  can  readily  see  how  efficient  the  work 
at  the  mine  is. 

Probably  there  is  no  better  way  to  get  cheap  costs  than  to  keep  such  a 
labor  chart.  It  shows  the  efficiency  in  a  department  which  includes  60 
per  cent,  of  the  total  cost  of  mining.  There  is  only  one  other  curve  which 
might  well  be  added  at  square  set  and  stull  timbered  mines.  This  is  a 
curve  showing  the  number  of  men  on  the  timber  gang.  Probably  there 
is  no  work  about  a  mine  where  more  loafing  is  done  than  on  the  timber 
gang. 

Such  a  curve  in  square  set  mining  would  also  show  whether  the  filling 
was  being  kept  up  with  the  stoping,  for  when  it  lagged  behind,  the 
timberman  curve  would  mount  as  bulkheads  became  necessary. 

Other  Graphic  Records. — In  a  number  376  Keuffel  and  Esser  cross- 
section  book,  graphic  records  of  most  of  the  principal  items  in  the  accounts 
are  kept.  These  include  Cost  per  ton,  Amount  of  the  straight  accounts, 
Distributed  accounts,  Actual  total  tonnage  for  each  month,  Actual 
average  tonnage  for  each  day  for  each  month.  Actual  average  tons  mined 
per  day  per  man  employed.  The  same  per  man  underground,  Average 
number  of  laborers  of  each  class  per  day  for  the  month.  The  average  of 
the  total  men  employed  per  day  for  the  month,  the  same  figure  for 


154  AMERICAN  MINE  ACCOUNTING 

Miscellaneous  labor  and  also  for  Underground  labor.  Other  curves  are 
plotted  for  the  average  number  of  machines  in  ore,  in  waste,  and  the 
average  number  of  all  machines  drilling. 

In  order  to  check  the  mine  assaying  and  sampling,  curves  are  plotted 
for  the  assays  and  analysis  of  the  smelter  pulp,  ore  bin  samples  (grab 
samples  from  tram  buckets) ,  and  the  average  of  all  face  samples.  These 
generally  check  quite  closely.  The  sum  total  of  the  net  debits  is  plotted 
and  also  curves  showing  the  cost  per  hole  drilled  by  machines,  cost  per 
shift,  cost  per  machine,  holes  drilled  per  shift,  and  other  data  from  the 
monthly  machine  drill  reports. 

From  these  curves  by  comparing  them  with  other  months  the  officials 
can  tell  at  a  glance  how  the  work  in  different  departments  compares  with 
the  work  for  other  months.  The  manager  can  see  at  a  glance  exactly 
what  part  of  the  work  needs  watching  and  in  case  of  any  extraordinary 
figures  can  tell  exactly  where  to  look  for  the  disconcerting  data  without 
wading  through  a  whole  mass  of  figures  and  reports.  The  graphic 
method  of  recording  the  different  data  increases  the  value  of  the  cost  and 
data  keeping  work  fully  twofold  and  probably  no  money  spent  by  the 
company  brings  in,  of  course  indirectly,  greater  returns  than  that  spent 
in  plotting  the  different  data. 

Blasting  Report. — At  the  mine  special  provision  is  made  underground 
to  safeguard  the  men,  especially  from  blasting  accidents  which,  after 
falls  of  ground,  are  the  most  numerous  accidents  in  metal  mines.  This 
Blasting  Report  (Fig.  112)  shows  the  number  of  missed  holes  and  their 
position  while  a  blue  print  report,  on  which  is  marked  the  places  that  are 
dangerous,  owing  to  approaching  work,  is  also  used.  The  headings  of 
this  report  are  given  in  an  accompanying  form. 

Posted  throughout  the  mine  at  these  places  are  white  painted  sign 
boards  on  which  in  black  letters  is  the  warning  "Dangerous  from  ap- 
proaching working."  While  many  of  the  workmen  are  foreigners  who 
cannot  read  English,  they  soon  find  out  the  meaning  of  these  white 
signs.  Possibly  a  death  head  and  cross  bones  might  give  a  more  vivid 
warning  to  any  one  whether  he  could  read  the  sign  or  not. 

All  development  and  exploratory  work  at  the  Highland  Boy  is 
contracted  that  can  be.  Often  by  placing  the  price  just  high  enough  so 
that  the  machine  helpers  will  have  to  aid  in  running  the  cars  in  order 
that  the  men  can  make  good  wages,  the  cost  of  the  work  can  be  made 
considerably  less  than  by  days  pay,  for  the  machine  helper  on  days  pay 
will  only  tend  chuck  and  an  extra  mucker  would  have  to  be  paid. 

Contract  Curves. — In  order  to  facilitate  the  setting  of  contract  prices 
and  to  aid  in  judging  whether  contract  work  will  pay  compared  with 
days  pay  these  curves  have  been  worked  out.  These  curves  are  plotted 
in  No.  376  K.  and  E.  cross-section  books  in  which  the  paper  is  ruled  to 


MINING  COPPER  ORE 


155 


156 


AMERICAN  MINE  ACCOUNTING 


tenths.  The  first  set  that  applies  to  contract  work  are  applicable  to 
any  camp,  but  those  that  apply  to  the  days  pay  work  of  course  are  only 
applicable  to  camps  where  the  Bingham  scale  of  wages  are  paid.  Con- 
sequently only  two  of  the  curves  are  shown,  Figs.  98  and  99. 

On  the  contract  labor  chart  the  scale  is  $1.00  to  an  inch  vertically, 
and  10  ft.  to  an  inch  horizontally.  The  horizontal  distance  represents 
the  number  of  feet  driven  in  a  week,  while  the  vertical  scale  represents 
the  amount  of  money  each  man  on  the  contract  is  earning  a  day.     In 


8.00 


7.00 


6.00 


I  5.00 


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10  20  30  40  50 

Distance  Driven  per  Week  in  Feet 

Fig.  100. 


60 


plotting  these  curves  we  have  the  equation  that  ny  =  mx,  where  y  is  the 
wage  earned  by  each  man  a  day,  x  is  number  of  feet  driven  in  a  week, 
m  is  a  constant,  the  price  paid  per  foot,  and  n  is  the  number  of  man  shifts 
worked  during  a  week.  This  equation  is  of  the  first  degree  and  is  there- 
fore represented  by  a  straight  line. 

Consequently  in  plotting  the  different  lines  on  these  diagrams  the 
greatest  distance  that  is  represented  is  assumed  to  be  the  distance 
driven.  This  distance  and  the  price  paid  per  foot  are  multiplied  together 
and  then  divided  by  seven  times  the  number  of  men  working  on  the 
contract.  This  gives  the  wage  that  each  man  would  earn  each  day  had 
that  distance  been  driven.  Upon  plotting  this  rate  as  an  ordinate,  or 
vertical  distance,  and  an  assumed  distance  driven  a  week  as  abscissa,  or 


MINING  COPPER  ORE  157 

horizontal  distance,  and  connecting  the  point  thus  obtained  with  the 
origin  by  a  straight  line,  you  have  a  curve  which  represents  all  the  condi- 
tions when  that  rate  per  foot  is  paid. 

This  curve  is  useful  in  many  ways.  It  can  be  used  to  tell  at  a  glance 
what  the  men  are  earning  from  the  rate  of  progress  that  they  are  making. 
Or  in  setting  the  contract  it  can  be  used  to  fix  the  price  per  foot  when 
one  decided  how  much  the  men  should  drive  or  raise  in  a  week  in  that  rock 
and  what  wage  the  men  should  be  allowed  to  make  a  day. 

The  Pay  Day  Curves. — The  pay  day  curves  are  plotted  with  the  cost 
of  labor  per  foot  as  verticals  or  ordinates  and  the  distance  driven  per 
week  as  horizontals  or  abscissa.  The  formula  for  these  curves  is  XY  =  M, 
where  M  is  the  constant,  representing  the  wages  earned  in  a  week  by  the 
crew  in  question,  Y  is  the  cost  of  labor  per  foot  and  X  is  the  distance  in 
feet  driven  per  week.     This  equation  is  that  of  a  parabola.  Fig.  100. 

The  curve  is  most  easily  plotted  by  means  of  the  slide  rule  and  dividing 
the  constant  sum  by  either  the  assumed  distance  driven  per  week,  or 
the  assumed  cost  of  labor  per  foot.  The  first  is  the  better  way  as  the 
quotient  is  the  price  per  foot,  and  as  a  tenth-scale  paper  is  used  the  deci- 
mals can  easily  be  plotted.  As  to  the  two  curves  shown,  the  first  XT 
equals  $115.50,  represents  the  conditions  when  two  machine  men,  two 
helpers  and  two  muckers  are  working  in  a  drift  on  the  two  shifts.  It  is 
figured  as  follows: 

2  Machine  men  @ $3. 00,  7  shifts  each,        $42.00 
2  Helpers  @ $2. 75,  7  shifts  each,  38.50 

2  Muckers  @ $2 . 50,  7  shifts  each,         35.00 


Total,  $115.00 

Presuming  60  ft.  to  be  driven  a  week,  then  the  price  per  foot  is  $1.92. 
The  second  curve,  XY,  equals  $77.00,  represents  a  crew  of  two  machine 
men  and  two  muckers. 

The  pay  day  curves  are  useful  in  telling  at  a  glance  the  approximate 
cost  of  the  labor  per  foot  at  the  rate  the  drift  is  being  driven  a  week  and 
whether  it  is  better  to  contract  the  drift.  You  can  also  tell  how  far  a 
contractor  would  have  to  drive  at  any  price  per  foot  to  make  a  days 
pay.  All  these  curves  apply  to  any  kind  of  lineal  advance,  whether  it  is 
raising,  drifting  or  shaft  sinking.  The  curves  are  great  aids  and  have 
been  found  very  useful. 

Blasting  Report  (Form  1,  Fig.  101).— At  the  Highland  Boy  mine 
there  are  two  bosses  on  shift.  These  make  out  their  reports  together. 
One  of  these  reports  is  called  the  Blasting  Report.  An  accompanying 
form  shows  the  different  headings  on  this  report  sheet.  This  report  is 
made  out  mainly  to  give  information  to  the  other  shift  as  to  the  missed 
holes  and  what  is  required  at  each  working  place. 


158 


AMERICAN  MINE  ACCOUNTING 


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Fig.  103. 


MINING  COPPER  ORE 


159 


Shift  Foreman  Report  (Form  2,  Fig.  102). 
— The  shift  bosses  together  also  make  out 
the  Shift  Foreman's  report,  the  headings 
of  which  are  given  in  an  accompanying  form. 
This  report  is  merely  a  labor  report  and  is 
used  to  check  the  timekeeper  who  goes 
through  the  mine  during  the  first  part  of 
each  shift  in  order  to  check  up  the  places 
w^here  the  men  are  working  so  that  he  can 
distribute  the  labor  expense  properly  to  the 
different  items  in  the  monthly  report.  The 
labor  sheet  is  also  used  in  making  up  the 
labor  and  tonnage  chart  which  is  described 
in  the  fore  part  of  this  article.  These  are 
the  two  principal  reports,  but  special  require- 
ments have  necessitated  others. 

Powder  Report  (Form  3,  Fig.  103).— The 
company  decided  to  keep  track  of  the  pow- 
der and  fuse  issued  to  each  man.  So  powder 
magazines  were  constructed  in  different  parts 
of  the  mine.  These  are  supplied  with  dyna- 
mite and  capped  fuse  by  the  powder  mon- 
key, and  they  are  kept  locked.  The  key  is 
given  to  some  one  working  in  that  part  of 
the  mine,  generally  a  timberman  and  less 
often  a  miner.  This  man  comes  to  the  maga- 
zine an  hour  before  blasting  time  and  un- 
locks the  magazine  he  is  appointed  to  care 
for.  Then  he  gives  out  dynamite  and  fuse 
and  records  the  number  of  the  man,  the 
place  that  the  man  is  working,  the  sticks  of 
dynamite  and  the  grade,  the  number  of  holes 
drilled,  the  number  of  the  machine  and  other 
data  on  the  form  that  is  called  for.  This 
Powder  report  is  used  in  several  different 
ways.  It  is  used  for  supplying  data  entered 
in  the  "Daily  Powder  Report"  (form  4,  Fig. 
104),  also  for  entering  in  the  record  of  the  in- 
dividual machine  drills,  and  for  distributing 
the  amount  of  powder  used  in  Development 
work,  in  Exploring  and  in  breaking  Surface 
Waste,  the  balance  is  charged  to  Stoping. 

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160 


AMERICAN  MINE  ACCOUNTING 


and  raising  in  ore,  or  for  the  purpose  of  developing  a  known  ore  body 
is  charged  to  the  development  work,  while  any  such  work  done  in  search- 
ing for  unknown  ore  bodies  is  charged  to  Exploration. 

Tool  Sharpening  Report  (Form  5.  Fig.  105). — This  report  was  started 
owing  to  the  large  number  of  drills  and  tools  that  were  disappearing. 
This  report  is  made  out  by  the  Blacksmith  foreman,  the  blacksmith 
counts  the  sharp  steel  that  is  sent  to  each  opening  each  day  and  reports 
the  tools  and  drills  that  are  returned  from  each  opening. 

These  figures  are  entered  in  a  K.  and  E.  cross-section  book  No.  376 
having  columns  with  similar  headings  to  the  blacksmith's  report  printed 
by  hand  in  them  except  that  in  place  of  the  mine  working  column  there  is 
a  date  column.  These  pages  are  ruled  to  a  tenth  scale  and  are  about  61/2'' 
X8  1/2"  in  size.  The  cross-sectioning  aids  greatly  in  keeping  the 
figures  in  the  columns  vertical.  In  one  part  of  the  book  a  summary  of  all 
the  workings  is  kept,  while  in  another  part  there  is  an  individual  record  of 
each  working  place  where  tools  are  received  or  sent  out,  the  same  headings 
being  used  as  in  the  summary.  These  reports  are  balanced  every  change 
day  and  at  the  end  of  each  month  and  the  on-hand  of  all  dull  and  sharp 
steel  in  the  shop  at  the  first  of  the  month  is  taken.  In  this  way  an  ap- 
proximation is  reached  regarding  the  number  of  tools  and  drills  lost,  and 
also  an  idea  of  where  the  loss  is  occurring.  From  this  report  the  superin- 
tendent readily  learns  whether  the  different  machines  are  being  supplied 
with  sufficient  sharp  steel  as  well  as  other  information. 


UTAH  CONSOLIDATED  MINING  COMPANY      TOOL  SHARPENING  REPORT 

Date 


a 

t 

Tools  sharpened 
and  sent  to  Mine 

Dull  tools  received  from  mine 

New  Tools 
made 

>> 

1 

1 

1 

02 
% 

w 

Large  Steel 

Small  Steel 

Hand  Steel 

Picks 

1 

02 

1 

1^ 

-3 

1 

6 

J/2 

1 

1 

1 

z 

1 

1 

•4^ 

1 

e2 

1 

i 

3 

o 
H 

1 

I 

Fig.  105.— Fobm  5. 


The   men  on  the   Electric  locomotive  report  the  number  of   cars 
delivered  to  the  tramway  bins  in  the  book,  the  tramway  men  keep  count 


MINING  COPPER  ORE 


161 


of  the  number  of  tram  buckets  sent  out  in 
another  and  sample  each  bucket  as  it  is  loaded, 
while  the  number  of  railroad  cars  and  weight  of 
ore  shipped  to  the  smelter  are  also  reported  in 
another  book.  From  the  different  books  the 
figures  for  these  items  are  obtained  for  the 
different  reports. 

The  foreman  of  the  sawmill  makes  a  report 
in  regard  to  the  time  spent  in  framing  timbers 
for  the  different  openings.  The  machine  shop 
foreman  records  in  a  journal  the  number  of  each 
machine  received  for  repairs  and  the  time  that 
he  received  it.  He  keeps  account  of  the  cost 
of  repairing  the  drill  and  finally  reports  when  it 
was  sent  back  to  the  mine.  The  machine  drills, 
to  facilitate  this  recording  are  marked  with  a 
brass  tag  screwed  to  them  having  a  running 
number.  By  the  number,  the  make  and  size  of 
the  drill  is  known  as  certain  ranges  of  numbers 
are  kept  for  each  size  and  make  of  machine  used 
in  the  mine. 

Machine  Drill  Reports  (Form  6,  Fig.  106). — 
From  this  report  of  the  machine  shop  foreman 
the  monthly  machine  drill  record  is  made  out, 
using  the  powder  reports  to  determine  in  what 
places  the  drill  was  working  and  who  was  run- 
ning the  drill.  From  the  powder  report  the 
number  of  holes  drilled  is  also  obtained  while 
the  machine  shop  record  shows  when  the  drill  was 
sent  out  and  when  taken  in.  Of  course  the  cost 
is  distributed  according  to  the  class  of  work  that 
the  drill  was  working  on  and  the  proper  part  of 
the  cost  of  the  repairs  is  apportioned  to  each 
account  from  the  percentage  of  the  time  that 
the  drill  was  used  on  that  kind  of  work.  This 
Monthly  Machine  Report  is  kept  on  a  form  as 
shown.  By  indexing  the  numbers  of  the  men 
working  on  the  different  machines  a  record  is 
kept  of  the  work  done  by  each  drill  runner. 

Sampling  Records. — At  the  Highland  Boy 
mine  the  ore  varies  in  value  greatly  within 
short  distances,  and  from  its  appearance  noth- 
ing can  be  told  about  what  the  ore  will  assay. 
11 


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162 


AMERICAN  MINE  ACCOUNTING 


On  that  account  the  ore  has  to  be  sampled  closely,  in  fact  every  set 
of  ore  mined  is  sampled.  To  do  this  a  sampler  is  employed  on  each 
shift.  These  samples  are  given  a  running  number  and  a  tag  is  nailed 
to  the  cap  nearest  the  sample.  This  tag  is  punched  out  of  linen  map- 
ping cloth  and  is  marked  with  water-proof  ink.  This  has  been  found 
to  be  the  best  way  to  mark  the  position  of  the  samples,  although  several 
other  methods  were  used.  Besides  the  running  number  placed  on  the 
sample  bag  a  paper  tag  containing  the  position  of  the  set  sampled 
with  respect  to  the  zero  set,  which  is  carried  up  from  floor  to  floor, 
through  the  stope,  is  also  put  in. 

The  samplers  record  on  a  Floor  Map  the  position  of  the  different 
samples.     On  the  Assay  Map  the  final  record  is  made. 

The  assay  results  are  also  written  in  the  shift  bosses'  and  the  foreman's 
pocket  note  books,  together  with  the  running  number  of  the  sample. 
They  use  the  tag  to  find  the  position  of  the  sample.  The  assay  results 
are  also  recorded  on  large  Floor  Maps,  and  the  date  of  the  sampling  is  also 
written  in  each  set.  These  Floor  Maps  are  kept  on  loose  leaf  pages 
36  in. X23  in.  The  title  consists  of  ''Utah  Consolidated  Mine  Assay 
Map"  with  headings  to  designate  the  Level,  Floor,  Room,  and  the  ore- 
body.  On  the  inside  end  is  a  4-in.  margin  carrying  the  perforations 
for  binding,  while  at  the  outer  edge  is  a  2  in.  margin.  This  leaves  a 
space  29  3/4x19  3/4  available  for  the  Floor  Map.  This  is  divided  into 
squares  2  1/2  in.  on  the  side  and  each  of  these  squares  is  subdivided  into 
25  squares  so  that  each  set  is  represented  by  an  area  1/2  in.  square. 
The  assays  from  the  drifts,  cross-cuts,  and  raises,  which  are  sampled 
after  each  round  is  blasted  are  recorded  on  Assay  cards.  Fig.  107,  form  7. 


LEVEL  No.           FLOORS  OVER              LOCATION 

1 

n 

> 

< 

1 

e2 

1 
S.S 

> 

^ 

m 

2 
o 
O 

> 

d 
§ 

1 

Fig.  107.— Form  7. 


Only  the  average  of  the  assays  for  the  week  are  recorded  on  these 

cards,  but  the  individual  assays  can  be  obtained  from  the  assayer's  book. 

On  the  Assay  plan  map  only  the  percentage  of  copper  is  recorded  as 


MINING  COPPER  ORE 


163 


the  gold  and  silver  contents  bears  a  fairly  constant  relation  to  the  copper 
in  the  ore.  After  passing  through  a  lean  place  in  the  stope,  often  rich 
ore  is  again  struck.  In  fact  many  new  ore  bodies  have  been  found  by 
drifting  into  old  stopes  and  exploring  areas  marked  mineralized  upon  the 
old  Geological  Maps  and  the  Assay  Plans.  This  map  shows  the  value  of 
the  geological  mapping  and  of  the  keeping  of  Assay  Plan  Maps  of  each 
floor.  In  case  that  caving  were  attempted  all  the  advantages  of  this  work 
would  be  lost,  which  at  this  mine,  owing  to  the  fact  that  all  the  limestone 
carries  some  silica,  the  silica  contents  of  the  ore  would  be  so  increased  that 
much,  if  not  all,  the  gain  in  cheapened  stoping  costs  would  be  eaten  up  by 
the  higher  smelting  charge. 

As  has  been  intimated,  Geological  Maps  are  also  kept  showing  the 
geological  conditions  in  the  stopes,  drifts,  and  raises,  the  dip  and  strike 
of  the  faults,  the  position  of  the  different  contacts  between  quartzite  and 
limestone  and  of  the  different  monzonite  dikes  are  indicated,  especially 
such  areas  as  show  signs  of  mineralization. 

The  Drilling  Report  (Form  8,  Fig.  108). — Often  it  is  desirable  to  know 
what  is  the  assay  of  the  ore  being  mined  so  as  to  regulate  the  grade  of  ore 
shipped  in  order  to  take  the  best  advantage  of  the  smelting  contract.  To 
do  this  the  form  of  report  called  Drilling  Report  is  used. 


UTAH  CONSOLIDATED  MINING  COaiPANY  DRILLING  REPORT 

Date. 

"3 

1 

to 
o  a 

Big  Machines 

Small  Machines 

Single  Jackers 

d 

+5 

6 

6 

11 

§ 

.s 

^ 

H 

8 

6 

bO 

il 

1 

1 

6 

6 

Fig  108.— Form  8. 


The  place  where  the  drill  is  working  is  determined  from  the  sampler's 
report,  while  the  assay  of  the  ore  in  which  the  drill  is  working  is  deter- 
mined from  the  assayer's  book,  or  else  from  the  Assay  Plan  Map.  The 
amount  of  ore  broken  is  determined  by  estimation.  For  large  machines 
in  stopes  40  tons  per  day  are  used,  for  small  machines  30  tons  per  day,  and 
for  hand  drilling  the  amount  of  ore  trammed  from  each  opening.  By  these 
approximations  the  grade  of  ore  being  mined  is  determined  and  adjusted. 


164 


AMERICAN  MINE  ACCOUNTING 


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Experience  has  shown  that  this  method  is  ac- 
curate and  gives  a  mixture  assaying  within  a 
few  tenths  of  a  per  cent,  of  the  grade  calcu- 
lated. These  are  all  the  primary  reports,  from 
them  other  reports  are  made  up. 

Daily  Labor  Report. — The  Daily  Labor 
Report  is  made  out  by  the  timekeeper.  This 
report  is  used  in  plotting  the  Labor  Chart 
already  mentioned. 

The  first  column  is  for  the  date,  then 
comes  labor  grouped  under  the  general  head- 
ings, Day  shift.  Afternoon  shift,  Night  shift 
and  Total  labor.  The  sub-headings  under 
the  first  three  are:  Shift  boss,  Mine  foreman, 
Timberman,  $2.75  miners.  Muckers,  $3.00 
miners,  Machiners,  machine  helpers,  timber- 
men  helpers,  Total  number  of  men.  Tons  of 
ore  mined,  Tons  of  ore  mined  per  man  per 
shift. 

The  Monthly  report  to  which  these  daily 
reports  are  posted  is  Fig.  109. 

Daily  Machine  Report  (Form  10,  Fig.  110). 
■ — From  the  different  mine  reports  a  number 
of  daily  reports  are  made  out.  The  Dajly 
Machine  Report  is  kept  on  blueprint  paper 
printed  from  cross-section  tracing  cloth  so  as 
to  give  guide  lines  for  the  different  figures  as 
this  facilitates  the  averaging  which  is  done 
once  a  week  and  at  the  end  of  each  month. 
The  writing  on  the  blueprint  is  done  with 
caustic  soda  which  gives  a  white  line.  This 
form  is  shown  below. 

Daily  General  Mine  Report  and  Daily 
Labor  and  Machine  Report. — The  other  daily  t^' 
reports  are  kept  in  K.  and  E.  No.  376  cross- 
section  books.  Each  of  the  two  general  mine 
reports  takes  two  of  the  opposite  pages,  while 
in  the  back  of  the  book  is  a  summary  of  the 
different  items  for  each  month  of  the  year. 
The  headings  of  these  two  tables  are  given 
in  the  accompanying  forms.  These  daily 
reports  are  totaled  and  averaged  each  week 
and  at  the  end  of  each  month. 


MINING  COPPER  ORE 


165 


DAILY  MACHINE  DRILL  REPORT                                               1 

Machine 
No. 

Date 

Level 

Working 
Place 

Account 

Drill 
Run'rs 

No's 

Holes 
Drilled 

Total 
Holes 
per  Day- 

Average 

Holes  per 

Shift 

1 

1 

Fig.  110.— Form  10. 


In  the  General  Mine  Report  (form  11,  Fig.  Ill),  the  number  of  cars 
shipped  is  obtained  from  the  car  book.  The  tons  shipped  are  calculated 
from  them  by  using  the  average  weight  of  a  car  load  of  ore  as  determined 
during  several  months.  The  total  number  of  men  underground  and  also 
the  total  employed  are  obtained  from  the  Labor  Sheet.  In  calculating 
the  tonnage  per  man  the  estimated  tramway  tonnages  are  used  as  these 
are  the  most  accurate  figures  obtainable  at  the  mine  since  the  average 
weight  of  a  bucket  of  ore  as  determined  during  several  months  is  used. 
The  underground  labor  is  estimated  from  the  Labor  Sheet.  The  ore 
sent  over  the  tramway  is  estimated  in  the  manner  already  indicated, 
while  the  analysis  of  the  ore  is  that  of  the  grab  sample  taken  from  the 
differents  buckets  at  the  tramway  loading  station.  The  last  column 
is  calculated  from  the  total  tons  shipped  since  the  first  of  the  month; 
this  column  is  important  as  indicating  whether  or  not  sufficient  ore  is 
being  mined. 

In  the  second  report  called  Daily  Labor  and  Machine  Report  the 
miscellaneous  labor  items  are  obtained  from  the  labor  sheet,  the  data  on 
the  machine  drills  is  obtained  from  the  sampler's  reports,  the  weekly 
advance  from  the  weekly  reports  of  exploration  and  development,  the 
mine  assays  from  the  preceding  daily  report,  and  the  smelting  assays 
from  the  smelting  reports. 

Monthly  Summaries. — In  the  back  of  the  daily  report  book,  the 
summary  for  each  year  takes  up  two  pages.  The  months  are  the  head- 
ings for  the  vertical  columns,  while  the  side  headings  are  as  follows: 
Number  of  R.  R.  cars  shipped.  Number  of  Buckets  sent  over  the  Tram- 
way, Estimated  tonnage  from  R.  R.  cars.  The  same  from  Tramway 
Buckets,  Actual  number  of  tons  shipped,  per  cent,  copper  in  ore  from 


166 


AMERICAN  MINE  ACCOUNTING 


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MINING  COPPER  ORE 


167 


bins,  Same  from  mine  samples,  Same  from  smelter  pulp,  per  cent,  iron 
from  ore  in  ore  bins.  Same  from  smelter  pulp,  per  cent,  silica  from  ore  in 
bins.  Same  from  smelter  pulp,  Ounces  Gold  in  ore  from  bins,  Same  from 
mine  samples.  Same  from  smelter  pulp.  Ounces  Silver  in  ore  from  ore 
bins.  Same  from  mine  samples.  Same  from  smelter  pulp,  per  cent,  lime 
in  smelter  pulp,  per  cent.  Magnesium  in  smelter  pulp,  per  cent,  lead  in 
smelter  pulp,  per  cent,  moisture  in  smelter  pulp.  Total  misc.  labor. 
Average  of  same  per  day.  Total  Underground  Labor,  Average  of  same 
per  day.  Total  men  employed.  Average  of  same  per  day.  Tons  per  man 
underground  (buckets),  Tons  per  man  underground,  actual.  Tons  per 
man  employed  (buckets).  Tons  per  man  employed,  actual.  Average 
number  of  machines  on  waste  per  day.  Average  number  of  machines 
on  ore  per  day,  Average  total  number  of  machines  running  per  day, 
Advance  in  Drifts,  Raises,  etc..  Average  tons  per  day  from  buckets, 
Same  from  R.  R.  cars.  Same  from  actual  weight. 

The  Daily  Powder  Reports  are  kept  in  a  K.  and  E.  No.  376  book, 
the  forms  for  the  30  per  cent,  and  40  per  cent,  dynamite  occupy  two  pages 
each.  The  form  for  each  grade  is  the  same.  All  the  data  for  these 
powder  reports  is  obtained  by  compiling  the  powder  reports  from  the 
different  magazines. 


PLACES  WHERE  THERE  MAY  BE  DANGER  FROM  BLASTING  NEARBY      1 

Approaching  mine  working 

Wm  hole  through 
at  or  near  to 

Remarks 

Level 

Working  Place 

Level 

Working  Place 

1 

Fig.  112.— Form  12. 


SMELTING  COPPER  ORE 

ACCOUNTING  METHODS  OF  THE  CALUMET  AND  ARIZONA 
MINING  COMPANY 

The  Smelting  works  of  the  Calumet  and  Arizona  Mining  Company 
are  located  at  Douglass,  Arizona.  The  plant  is  equipped  with  six  fur- 
naces, having  a  capacity  of  2500  tons  per  day  and  the  necessary  Con- 
verters to  handle  the  furnace  output.  Ore  from  the  mines  averages 
about  84  lb.  of  Copper  per  wet  ton,  equal  to  4.2  per  cent,  and  also  contains 
precious  metal  values. 

The  ore  comes  to  the  smelter  in  cars  and  is  dumped  in  bins,  the 
oxides  and  sulphides  being  kept  separate. 

The  smelting  is  accomplished  in  blast  furnaces,  the  fuel  being  mixed 
with  the  charge.  It  consists  essentially  of  subjecting  the  ores  mixed 
with  suitable  fluxes  to  make  a  charge,  to  the  action  of  intense  heat, 
whereby  the  charge  is  rendered  fluid,  the  gangue  combining  with  the 
flux  to  form  a  slag,  while  the  metals  combine  to  form  a  matte. 

The  separation  of  the  slag  and  matte  takes  place  while  in  a  molten 
condition,  by  reason  of  the  difference  in  specific  gravity. 

In  copper  smelting  the  valuable  product  from  the  furnace  is  copper 
"matte"  when  sulphide  ores  are  treated,  and  "black  copper"  when 
oxide  or  carbonate  ores  are  treated. 

For  smelting,  the  mixture  of  ores  and  fluxes  must  be  of  such  a  com- 
position that  the  resulting  slag  will  be  sufficiently  liquid  to  allow  the 
matte  to  separate  from  the  mass  readily  and  flow  freely  from  the 
furnace. 

This  matte  is  transferred  from  the  furnaces  to  Converters  with  the 
aid  of  electric  cranes,  and  "  blown"  to  "  Blister  Copper"  in  the  Converters. 
As  the  resulting  slag  from  this  operation  contains  metallic  contents,  it  is 
placed  back  in  the  furnace  for  further  treatment. 

The  final  product  of  the  smelter  is  blister  copper  which  contains 
precious  metal  values;  it  is  necessary  to  receive  further  treatment  at  a 
refinery  to  remove  the  precious  metals  before  the  copper  is  ready  for 
commercial  use. 

168  . 


SMELTING  COPPER  ORE 

OPERATING  ACCOUNTS— SMELTER  BOOKS 


169 


Expense  accounts 

Closed  accounts 

Shop  accounts 

General  Expense    r. 

Laboratory  Expense 

Machine  Shop 

Office  Expense 

Boiler  House  Expense 

Blacksmith  Shop 

Furnace  Expense 

Power  House  Expense 

Carpenter  Shop 

Converter  Expense    ' 

Delivering  Ore  and  Coke 

Electrical  Shop 

Supplies 

Loading  Bullion 

Coke 

Briquetting  Press 

Cash 

Pumping 
Mud  Mill 
Crane  Expense 
Hauling  Slag 
Repair  of  Buildings 
Repair  of  Dwellings 
Lighting  Expense 
Warehouse  Expense  ^ 
Electric  Plant 
Engineering . 
Ore  Sampling 
Unloading  Ore 

EXPENSE  ACCOUNTS 
General  Expense. — Charge  to  this  account: 


Watchman  as  per  time  book 
Stableman  as  per  time  book 
Change  room  boy  time  book 
Labor  and  supplies  to  operate 
the  Change  room  and  Stables 
Heating 
Insurance 

Line  Rider  as  per  time  book 
Telegrams 
Telephones 


Ice 

Laboratory  Expense  ' 
Pumping  Expense 
Repair  of  Buildings 
Repair  of  Dwellings 
Lighting  Expense 
Warehouse  Expense 
Engineering  Expense 
Sampling  Ore 
Personal  Injuries. 


Taxes 
This  account  will  receive  credit  for  Dwelling  and  Land  Rents,  also 
unclaimed  wages. 

Office  Expense. — Charge  this  account  with: 


Superintendent  as  per  time  book 
Clerk  as  per  time  book 
Asst.  Clerk  as  per  time  book 
Stenographer  as  per  time  book 
Night  Time  Keeper  as  per  time 
book 


Yard  Clerk  as  per  time  book 
Janitor  as  per  time  book 
Postage  and  Box  rent 
Printing  and  Stationery 
Office  Furniture  and  Fixtures 
Labor  and  suppUes  to  operate 
and  maintain  the  Office. 


This  account  will  receive  credit  for  all  commissions  on  collections. 


170 


AMERICAN  MINE  ACCOUNTING 


Furnace  Expense. — Charge  this  account  with: 


General  Foreman,  proportion 
Foreman  as  per  time  book    *• 
Feeders  as  per  time  book 
Tappers  as  per  time  book 
Tappers  helpers  as  per  time  book 
Slag  men  as  per  time  book 
Masons  as  per  time  book 
Laborers  as  per  time  book 

Credit  this  account  with  all  sales  of  Old  Brass  castings 
Converter  Expense. — Charge  this  account  with: 


Coke 

Power  house,  proportion 
Delivering  Ore  and  Coke  expense 
Briquetting  Press  expense 
Hauling  Slag  expense 
Unloading  Ore 

All  labor  and  supplies  to  operate 
and  maintain  the  Furnaces. 


General  Foreman,  proportion 
Foreman  as  per  time  book 
Skimmers  as  per  time  book 
Punchers  as  per  time  book 
Moulders  as  per  time  book 
Masons  as  per  time  book 
Coke 


Power  House,  proportion 
Mud  Mill  expense 
Crane  expense 
Loading  Bullion  expense 
Loss  on  Silicious  Ore  (lining) 
All  labor  and  supplies  to  operate 
and  maintain  the  Converters. 


Credit  this  account  with  all  sales  of  scrap  iron,  profit  on  Silica  sold 
and  profit  on  Silicious  ore  used  as  lining. 


DAILY  SMELTER  REPORT 

FUKNAOE  NO DATE. 

Material 

No.  Charges 

Lbs. 

Day 

Shift 

Night 
Shift 

Bin 
No. 

Total 

Pigs  Tapped 

Day 

Night 

Settler 

Furnace 

Tap  Hole 

Cu 

Matte 

Why  not 

PoU  01  Slag 

Boiler  No. 

Lbs.  Cords 

Kind 

Water  Meter 

Pump  Run  in  Hours 

Well                    Smelter 

Flue  Dust 

Blast 

7  A,M. 

12  Noon 

6  P.M. 

12  P.M. 

Avg. 

Jacket  scraped  at Scale 

HERE  REPORT  ALL  IRREGULARITIES  OF  FURNACE,  ACCIDENTS,  DELAYS,  ETC.  AND  REASON 

^ 

Fig.  113.— Form  33, 


I 


SMELTING  COPPER  ORE 


171 


^eo'v'iaiof  ooo;: 


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172 


AMERICAN  MINE  ACCOUNTING 


aa 
1VH1XS3 


aaxvaTii 

iviaaivn 

ivioi 


ano 


aaJHJins 

IVOH 


IVOH 


aaixo 


aainanna 
xor 
diss 


aaixo 
aioo 
dts 


ao'.HJins 

T»0 


aaiTO 

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ss 


SMELTING  COPPER  ORE 


173 


Daily  Furnace  Report. — A  daily  report  to  cover  the  operations  of  each 
furnace  is  made  out  in  duplicate  (form  33,  Fig.  113).  A  separate  report 
will  be  made  out  for  each  furnace  to  cover  24  hours  operations.  Original 
copy  goes  to  the  Supt.  and  duplicate  to  the  Clerk. 

This  report  is  intended  to  show  the  kind  of  material  of  each  charge, 
whether  day  or  night  shift,  and  the  weight  in  pounds.  The  weight  of  the 
charge  will  also  be  shown  in  the  day  or  night  shift  columns,  and  the  bin 
numbers  from  which  the  charge  came  noted.  Each  charge  is  entered 
separately. 

The  number  of  Pigs  tapped  will  be  shown  in  the  proper  place,  the 
number  of  Pots  of  Slag  noted,  the  Fuel  consumed,  kind  and  amount, 
number  of  hours  the  pump  runs,  and  the  Blast  furnace  pressure  at  stated 
intervals. 

Daily  Smelter  Report  (Form  26,  Fig.  114). — A  daily  report  to  cover 
the  operations  of  all  furnaces  and  converters  is  made  out  each  day  from 
the  Daily  Furnace  Report.  The  day^s  operations  are  divided  into  four 
periods  of  six  hours  each  and  in  this  report  the  material  going  into  the 
furnace  is  shown  under  the  furnace  number  affected,  and  for  the  proper 
time  period.  The  charges  are  subdivided  to  show  from  what  bin  number 
the  ore  came  (separate  bins  are  for  the  different  grades  of  ore  and  the 
different  shafts)  also  quantities  of  Lime  rock.  Slag,  Briquettes,  Matte 
and  Coke. 


Date 

GAS  ANALYSIS 

Date 

Place 

Description 

<fc    By  Volume                | 

Co2 

0 

CO 

CH4 

H 

H 

Fig.  116.— Fokm  30. 


This  report  gives  for  each  furnace  the  quantity  of  material  treated 
for  each  period  and  for  24  hours.  For  the  Converter  operations  are 
shown  the  number  of  converter,  time  the  blast  is  on  and  time  the  charge 
is  finished,  bars  of  copper  produced  and  the  furnace  number  that  should 
be  credited  with  the  output. 

Another  statement  showing  for  each  converter,  the  time  fired  and  the 
pounds  of  coke  used  is  also  kept. 

This  report  as  a  whole  gives  the  quantity  of  material  treated  of  each 
kind  for  each  furnace  and  as  a  total  for  all  furnaces,  also  the  output  in 
copper  for  each  furnace  and  as  a  total. 

Monthly  Furnace  Report  (Form  24,  Fig.  115). — This  report  is  kept  for 
each  furnace  and  is  cumulative  for  the  month.     Information  for  this  re- 


174  AMERICAN  MINE  ACCOUNTING 

port  is  taken  from  the  Daily  Smelter  Reports.     The  report  is  kept  in 
book  form. 

Gas  Analysis  Report.— This  report  (form  30,  Fig.  116)  is  intended  to 
cover  the  analysis  of  smelter  gases.  The  results  of  these  analysis  are 
recorded  showing  date,  place  and  description  with  a  result  of  the  analysis, 
showing  the  per  cent,  of  the  ingredients  of  the  gas  sample  by  volume. 


CLOSED  ACCOUNTS 

Laboratory  Expense. — Charge  this  account  with: 

Chemist  as  per  time  book 

Asst.  Chemist  as  per  time  book 

Labor  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  Laboratory. 

This  account  is  closed  out  to  General  Expense  each  month. 

Boiler  House  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Fireman  as  per  time  book 

Masons  as  per  time  book 

Laborers  as  per  time  book 

Fuel  Oil 

All  Labor  and  supplies  to  operate  and  maintain  the  Boiler  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  horse  power  used. 

Boiler-room  Record. — ^A  daily  report  covering  the  operation  of  the 
steam  generating  plant  is  made  out  to  cover  the  24  hour  period  (form 
64,  Fig.  117). 

This  report  shows  the  feed  water  pumped  to  the  boilers,  the  oil  and 
packing  used,  temperature  of  water  and  gases  at  various  points,  fuel 
oil  received  and  used,  and  information  pertaining  to  the  economical 
working  of  the  plant.  This  report  is  made  out  by  the  foremen  in  charge 
on  the  different  shifts. 

Water-treatment  Record. — Owing  to  the  fact  that  all  water  for  steam 
purposes  is  too  hard  and  severe  on  the  boilers  for  economic  use,  it  is  first 
treated  to  soften  and  purify  it.  The  details  of  this  treatment  are  re- 
corded on  a  Water-treatment  Report  (Form  31,  Fig.  118)  showing  date, 
place  and  quantity  treated,  hardness,  both  initial  and  final,  chemicals 
used,  itemized  and  sub-divided  to  show  quantity  and  cost,  total  cost,  etc.' 

This  report  is  made  out  by  the  chemist  in  charge. 


SMELTING  COPPER  ORE 


175 


BOILER  ROOM    RECORD. 
Calumet  &  Arizona  Smelter,  Douglas,  Ariz. 


Month, 


Day 


Feed  Pumps 


7  A.M.- 3  P.M. 


Eev. 


Gallons 


3  P.M. -U  P.M. 


Rev. 


Gallons 


U  P.M. -7  A.M. 


Rev. 


Gallons 


Total 


Prescott  #  1 


#2 


Total  per  Shift 


OIL 


PACKING 


Kind 


Quantity 


Feed  Pump 


Oil  Pump 


Kind 


Quantity 


Feed  Pump 


Oil  Pump 


TEMPERATURES 


Furnace  Water  AVell  Water 


Cold  Well 


Hot  Well 


Heater 


Economizer 


FUEL   OIL   STATEMENT 


Cap. 


St.  M.  GIU.         Sedment        Water 


Used 


On  Hand 


Steam  Pressure 


Repairs  on  boilers 


Boilers  Working 


Boilers  Fdle 


Repairs  on  pumps 


Boilers  Cleaned 


Water  per  lb.  of  fuel 


Equiv.  per  lb.  of  fuel 


Equiv.  per  lb.  of  combustible 


Tons  ore  smelted  per  lb.  of  fuel 


Fuel  per  ton  ore  smelted 


Water  per  ton  ore  smelted 


Remarks 


Fig.  117.— Form  64. 


176 


AMERICAN  MINE  ACCOUNTING 


Date- 


WATER  TREATMENT 


Plant 


§2 


Hardness 


Chemicals 


Soda 


Caustic 


Lime 


as, 


IS 

PqrH 


IiG.  118.— Form  31. 


Fuel  Oil  Tests. — Crude  oil  is  used  as  fuel  and  as  it  is  purchased  on  a 
basis  of  degrees  Beaume  and  B.  T.  U.'s  each  car  received  is  tested.  All 
data  covering  oil  received  and  tests  is  recorded  on  Fuel  Oil  Test  Reports. 
(Form  32,  Fig.  119.)  These  reports  show  the  Date  received,  place, 
gallons,  etc.     Reports  are  made  out  by  the  chemist  in  charge. 


Date. FUEL  OIL  TESTS 

Date 
Received 

Shaft 

Quantity  in 
Gallons 

Car  Num- 
ber and 
Initials 

Degrees 
Beaume 

British 
Thermal 

Units 

Dirt  and 

Water  % 

Vol. 

Remarks 

1 

Fig.  119.— Form  32. 


SMELTING  COPPER  ORE  177 

Power-house  Expense. — Charge  this  account  with: 

Engineers  as  per  time  book 

Oilers  as  per  time  book 

Pumpmen  as  per  time  book 

Boiler  House  Expense,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This   account  is  closed   out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  horse-power  used. 

Delivering  Ore  and  Coke  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Elevator  man  as  per  time  book 

Charge  Wheelers  as  per  time  book 

Boiler  House,  proportion 

All  labor  and  supplies  used  to  operate  and  maintain  the  service. 

This  account  is  closed  out  each  month  to  Furnace  Expense. 
Loading  Bullion  Expense. — Charge  this  account  with: 

Labor  and  supplies 

Boiler  House  proportion 

All  expense  to  operate  and  maintain  the  service. 

This  account  is  closed  out  to  Converter  expense  each  month. 
Briquetting  Press  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Feeders  as  per  time  book 

Electric  Plant,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  out  each  month  to  Furnace  Expense. 
Pumping  Expense. — Charge  this  account  with: 

Pumpmen  as  per  time  book 

Boiler  House,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  out  each  month  to  General  Expense. 
Mud  Mill  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Runners  as  per  time  book 

Liners  and  helpers  as  per  time  book 

Electric  Plant,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  out  each  month  to  Converter  Expense. 

12 


178  AMERICAN  MINE  ACCOUNTING 

Crane  Expense. — Charge  this  account  with: 

Crane  men  as  per  time  book 

Chasers  as  per  time  book 

Electric  Plant,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  out  to  Converter  Expense  each  month. 
Hauling  Slag  Expense. — Charge  this  account  with: 

Runners  and  Helpers  as  per  time  book 

Electric  Plant,  proportion 

All  labor  and  suppUes  to  operate  and  maintain  the  service. 

This  account  is  closed  out  each  month  to  Furnace  Expense. 
Repairs  of  Buildings. — Charge  this  account  with: 

Carpenters  as  per  time  book 

Painters  as  per  time  book 

Masons  as  per  time  book 

All  labor  and  suppHes  to  maintain  plant  buildings. 

This  account  is  closed  into  General  Expense  each  month. 
Repairs  to  Dwellings. — Charge  this  account  with: 

Carpenters  as  per  time  book 

Painters  as  per  time  book 

Masons  as  per  time  book 

All  labor  and  supplies  to  maintain  company  Dwellings. 

This  account  is  closed  into  General  Expense  each  month. 
Lighting  Expense. — Charge  this  account  with: 

Electric  plant,  proportion 

All  labor  and  suppHes  to  operate  and  maintain  the  service. 

This  account  is  closed  into  General  Expense  each  month. 
Warehouse  Expense. — Charge  this  account  with: 

Supply  Clerk  and  assistant  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  department. 

This  account  is  closed  into  General  Expense  each  month. 
Electric  Plant  Expense. — Charge  this  account  with: 

Engineers  as  per  time  book 

Boiler  House,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  current  used. 

Electric  Power  Record. — A  Daily  Report  (form  65,  Fig.  120)  covering 
the  output  of  the  Electric  Plant  is  made  out  by  the  engineers  in  charge 
each  shift,  showing  the  current  furnished  each  circuit  each  shift. 


SMELTING  COPPER  ORE 


179 


Form  65 
Month 

ELECTRIC  POWER  RECORD 
Calumet  &  Arizona  Smelter  Douglass 
Dav 

19 

ALTERNATING  CURRENT                                                            | 

Present 

Last 

Difference 

Remarks 

Reliaing  Plant 
Briquetting  Plant 
Incandescent  Lights 

DIRECT  CURRENT                                                                      1 

Present 

Last 

Difference 

Remarks 

Crane  circuit 
B.    S.   Shop 
Mach.   Shop 
Cranes 
Slag  Circuit 
Sampling  Mill 
Electric  Shop 
Slag  Line 
Arc   Lamps 

1 

Fig.  120.— Foem  65. 
Engineering  Expense. — Charge  this  account  with : 

Engineers  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  into  General  Expense  each  month. 
Ore  Sampling  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Samplers  as  per  time  book 

Switching  to  and  from  sampler 

All  labor  and  supplies  to  operate  and  maintain  the  service. 

This  account  is  closed  into  General  Expense  each  month. 
Unloading  Ore. — Charge  this  account  with: 

All  labor  and  supplies  to  operate  and  maintain  the  service. 
This  account  is  closed  into  Furnace  Expense  each  month. 


180  AMERICAN  MINE  ACCOUNTING 

SHOP  ACCOUNTS 

Machine  Shop  Expense. — Charge  this  account  with: 

Superintendent  of  Machinery  as  per  time  book 

Master  Mechanic  as  per  time  book 

Machinists  and  helpers  as  per  time  book 

Electric  Plant,  proportion 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts  benefited 
on  a  basis  of  labor  performed. 

Blacksmith  Shop  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Blacksmiths  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  labor  performed. 

Carpenter  Shop  Expense. — Charge  this  account  with: 

Foreman  as  per  time  book 

Carpenters  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  labor  performed. 

Electrical  Shop  Expense. — Charge  this  account  with : 

Foreman  as  per  time  book 

Electricians  as  per  time  book 

All  labor  and  supplies  to  operate  and  maintain  the  plant. 

This  account  is  closed  out  each  month  to  the  various  accounts 
benefited  on  a  basis  of  labor  performed. 

ACCOUNTING,  GENERAL  STATEMENT 

The  detailed  accounts  carried  on  the  Smelter  books  are  subsidiary 
to  the  Smelter  accounts  carried  on  the  Mine  books  as  follows: 

Cash  Operation 

Supplies  Construction. 

Coke 

All  supplies  and  material  for  the  smelter  are  purchased  through  the 
Purchasing  agent  at  the  mine  and  all  invoices  of  whatever  nature  against 
the  smelter  pass  through  the  mine  books,  being  charged  through  the 
Voucher  Record  to  the  Smelter  Accounts  effected.  (The  Voucher  Record 
used  is  similar  to  that  used  by  the  Ojibway  Co.) 

Invoices. — All  invoices  are  received  by  the  company  in  triplicate  and 
forwarded  to  the  smelter  clerk.  They  are  checked  as  to  material  received 
etc.,  and  entered  in  the  stock  records  (form  40,  Fig.  121). 


SMELTING  COPPER  ORE 


181 


Article 


Stock  Received 

Given  Out 

On  Hand 

Date 

Bill  No. 

From  whom 

Quantity 

CostEa 

Date 

To  whom 

Quantity 

Quantity 

, 

Fig.  121.— Foem  40. 

A  separate  card  is  kept  for  each  kind  or  size  of  supplies  purchased. 

All  invoices  are  O.  K.'d  by  the  supply  clerk  for  receipt  of  material 
and  approved  by  the  smelter  superintendent  for  payment.  The  original 
and  duplicate  copies  are  forwarded  to  the  mine  for  payment,  being  paid 
by  the  mine  clerk  and  charged  to  the  smelter  accounts  previously  men- 
'tioned.     The  triplicate  copy  is  retained  at  the  smelter  office. 

All  invoices  are  recorded  in  detail  in  a  book  "Record  of  Invoices 
Received''  (Fig.  122). 


INVOICE  BOOK                                                                         1 

Date 

Quantity 

Articles 

Price 

Amount 

Freight 

Total  Cbst 

■ 

1 

Fig.  122. 


Supplies. — As  stated  above  supplies  received  are  entered  on  stock 
record  cards,  which  show  the  invoice  cost  to  which  is  also  added  the 
freight. 

Supplies  are  only  given  out  at  the  warehouse  on  presentation  of  an 
order  signed  by  the  head  of  the  department  requiring  the  same,  form  41, 
Fig.  123. 


182 


AMERICAN  MINE  ACCOUNTING 


Supply  Clerk,  Please  give  bearer  the  following                                                                                  1 

No. 

Articles 

Charge 

• 

Note:    Supply  Clerk  will  not  issue  material  without  this  ticket. 

P^iG.  123.— Form  41. 

These  orders  must  state  the  quantity  and  kind  of  material  required 
and  the  account  to  which  the  charge  should  be  made.  From  these  orders 
the  material  used  is  charged  off  on  the  stock  record  cards  and  the  values 
entered  on  the  orders.  The  supplies  used  can  now  be  posted  to  the 
Supplies  Used  Sheets  (not  shown,  similar  to  the  Ojibway  Mining  Co.) 
from  the  Supply  Orders.  The  supplies  are  entered  against  the  proper 
account  or  sub-division  as  the  case  may  call  for.  At  the  end  of  the  month 
the  sheets  are  totaled  and  summarized. 

Freight  Expense  Bills. — All  freight  expense  bills  are  entered  in  a  book 
for  that  purpose  as  follows  (Figs.  124-5) : 


RECORD  OF  EXPENSE  BILLS 

Consignee 

Articles 

Weight 

Rate 

Local 

Advance 

Total 

Fig.  124. 


Engaging  Labor. — Applications  for  situations  with  the  company 
are  made  out  on  blanks  provided  for  the  purpose  (form  42,  Fig.  126) 
and  besides  the  other  information  called  for,  must  name  two  previous 
employers  as  reference. 


SMELTING  COPPER  ORE 


183 


CALUMET  &  ARIZONA  SMELTER 

Expense  Bill 

Car 

Way  Bill 

From 

Consignor 

Date 

No. 

No. 

Ins. 

No. 

Ins. 

Fig.  125. 

Upon  the  filing  of  an  application  properly  signed  with  the  company, 
the  matter  is  then  taken  up  with  the  parties  given  as  reference : 

In  taking  the  matter  up  with  the  parties  given  as  reference  a  regular 
form  (No.  43,  Fig.  127)  is  used  for  the  purpose,  the  replies  to  the  in- 
formation called  for  on  this  form  are  made  on  the  lower  part  of  the  sheet 


Calumet  &  Arizona  Mining  Co. 
Superior  and  Pittsburg  Copper  Co. 

APPLICATION  FOR  SITUATION 

For  position    as 

1 .  Name  in  full 

2.  Age 

3.  Nationality 

4.  Married  or  single 

5.  If  married  is  family  here 

6.  Where  was  your  last  employment  and  when 

7.  By  whom  employed 

8.  To   whom    do   you   refer    as    to    your   personal    character    and   qualifications   for 
position  as 

A 

B 

In  order  that  the may  be  fully  informed  as  to  my 

personal  character  and  my  qualifications  for  the  positions  for  which  I  have  made  appli- 
cation I  refer  to  each  of  my  former  employers  and  request  and  authorize  each  of  the  com- 
panies for  whom  I  have  worked  to  give  the  above  named  company  all  the  information 
they  may  be  in  possession  of  whether  shown  by  my  personal  record  or  otherwise,  as  to  my 
personal  character  and  also  my  qualifications  for  the  position  I  have  herein  applied  for, 
and  the  reason  why  I  was  discharged  or  quit  their  service,  upon  any  inquiry  that  may  be 
made  of  them  or  either  of  them  by  said  mining  company. 

Dated Signed 

Employed  by _ 


Fig.  126.— Form  42. 


184  AMERICAN  MINE  ACCOUNTING 

so  that  both  questions  and  answers  are  on  one  sheet  and  come  back  to  the 
company  and  are  filed  away  as  reference. 

All  employees  of  the  company  are  given  numbers  when  they  are 
assigned  work,  these  numbers  run  from  one  up  and  do  not  have  a  con- 
tinuous expansion,  that  is  an  employee  having  as  his  number  ten  and 
leaving  the  employ  of  the  company  would  leave  that  number  vacant 
so  that  the  next  man  to  enter  the  employ  of  the  company  would  be 
assigned  the  number  ten.  The  lowest  vacant  numbers  are  always 
given  out  first  so  that  the  range  of  numbers  in  use  will  be  as  low  as 
possible,  this  facilitates  matters  greatly  when  making  up  the  Pay-roll. 


Calumet   &  Arizona  Mining  Co. 

Bisbee,  Ariz 

Dear  Sir: 

Mr. has    applied    to    this    company    for 

work  as  a He   states   he   was   in   your  employ    in 

and  refers  us  to  you  as  to  his  personal  character  and 

competency.  A  reply  below  will  greatly  oblige  and  will  be  regarded  as  >onfidential.  An 
early  answer  is  particularly  requested,  as  we  are  waiting  for  such  reply  before  putting  him 
to  work. 

By 

Third  Vice-President 

Mr. Worked  for  us  as  stated 

Has  not  been  in  our  employ 

His  work  was  satisfactory 

unsatisfactory 
His  character  was 

Signed - 


Fig.  127.— Form  43. 

Time  Books. — All  time  is  kept  by  timekeepers  both  day  and  night; 
this  is  taken  down  in  pocket  time  books,  ruled  for  a  month  of  31  days; 
the  time  is  transferred  from  these  books  to  an  office  time  book  each  day. 
The  office  time  book  is  ruled  the  same  as  the  pocket  time  book  except 
that  it  is  of  a  great  deal  larger  size.  In  both  time  books  the  various 
classes  of  labor  are  segregated  so  that  Surface  laborers  would  be  grouped 
together,  Carpenters  together,  etc.  At  the  end  of  the  month  the  time  is 
extended  and  the  gross  amount  due  each  employee  is  figured  and  entered 
in  the  office  time  book.     The  amount  due  each  class  of  labor  is  totaled 


SMELTING  COPPER  ORE 


185 


/ 

s 

g 

s 

a 

i 

1 

1 

, 

.a 

11 

-1 

1 

1 

g 

1 

■s 

1 
1 

1 

1 

R 

1 

1 

1 

b 

i 

1 

i 

186 


AMERICAN  MINE  ACCOUNTING 


and  a  summary  of  the  earnings  for  the  month  is  entered  in  the  book 
immediately  following  the  time  entries. 

Distribution  of  Labor. — The  timekeepers  while  taking  the  time  also 
keep  a  distribution  of  labor;  this  distribution  is  kept  in  the  time  book 
and  arranged  so  that  the  distribution  for  each  class  of  labor  will  follow 


'    No. 

In  Account  with 

Calumet  &  Arizona  Mining  Co. 

Smelter  Dept. 
For 19 

CREDITS 

Ry                                    days      a^ 

1 

Ol 

. ..          @ 

1 

..              /a 

DEBITS 

For  Doctor 

"   Store 

"    Board 

..     HarTirikfits 

•'    Subscriotion 

Total 

Received  payment  in  full 

Note:- 

This  should  be  signed  before  presenting. 

Fig.  129. 


the  time  of  that  clas9  of  labor.  This  distribution  is  extended  and 
totaled  at  the  end  of  the  month  and  checked  with  the  time,  after  that  it 
is  ready  for  use  in  making  up  the  Cost  Sheet. 

Pay-roll. — The  time  of  the  employees  is  posted  direct  from  the  office 
time  book  to  the  pay-roll  (Fig.  128),  and  as  it  frequently  happens  that  a 
man  will  have  worked  at  several  different  jobs  during  the  month  that 
entitle  him  to  different  rates  of  wages,  the  pay-roll  is  so  designed  that  the 
various  classifications  and  earnings  of  an  employee  can  be  shown  and 


SMELTING  COPPER  ORE 


187 


o 


188 


AMERICAN  MINE  ACCOUNTING 


extended  separately.  After  the  time  has  been  posted  from  the  time 
book  to  the  pay-roll  it  is  checked,  and  then  the  various  deductions  on 
account  of  Hospital,  Board,  store,  etc.,  are  posted  in,  these  deductions 
are  proved  before  the  totals  are  extended  and  the  amount  due  the 
various  employees  figured. 

When  the  pay-roll  is  complete  and  balanced  a  summary  is  made  for 
the  month  showing  the  Earnings  as  per  Time  Book  and  otherwise,  and 
to  offset  that  the  Deductions  in  detail. 

The  pay  Dockets  (Fig.  129)  are  written  as  soon  after  the  pay-roll  is 
completed  as  is  found  convenient,  they  are  then  distributed  to  the  em- 
ployees and  on  pay  day  are  presented  at  the  pay  window  properly 
receipted  and  in  exchange  receive  their  check. 

Ore  Shipments  Received. — All  ore  shipments  received  are  entered  in 
the  "Record  of  Shipments  Received'*  book,  Fig.  130.  This  book  is 
ruled  to  provide  for  all  necessary  data  regarding  shipments  received. 

Ore  Moistures. — All  ore  shipments  received  are  entered  in  the  Ore 
Moisture  record  after  being  assayed  (Fig.  131).  A  separate  page  is 
assigned  to  each  shaft  of  each  shipper,  or  each  shipper  as  the  case  may 
require.  The  information  called  for  is  Date  received.  Wet  weight, 
per  cent,  moisture.  Dry  weight,  there  is  also  entered  in  this  book  the 
quantity  of  ore  treated  each  day  for  each  shipper,  showing  the  Wet 
weight,  per  cent,  moisture.  Dry  Weight,  per  cent,  copper  and  pounds 
refined  copper. 


Shipper 

ORE   MOISTURES 

Shaft                                                    Month  of 

i^f                                                                                            .......                              1 

Date 
Received 

Ore  Received 

Ore  Treated 

6 

— 

— 

Wet 
Wedght 

%H20 

Dry 

Weight 

Wet 
Weight 

%H20 

Dry 

Weight 

1 

^1 

■ 

Fig.  131. 


SMELTING  COPPER  ORE 


189 


1 

1 

1 

1 

1 

5 

c 

^ 

^ 

K 

5 
1 

1 

i 

■s 

3^ 

B 
i 

OQ 

11 

1 

i 

1 

bl 

!^. 

ft 

o 

o 

fl) 

> 

d 

CQ 

CO 

Q 

H 

•O 

i-q 

o 

^ 

g 

rt 

3 

fe 

(Tl 

^ 

1 

ll 

s 

-J! 

"^ 

s 

\ 

^ 

bO 

\ 

1 

1 

] 

'^ 

2 

e3 

M 

u 

ft 

ft 

o 

- 

o 

-1 

> 

;i 

02 

g 

O 

3 

m 

>, 

u 

hfl 

n 

< 

<t! 

jj 

K     CQ 

< 

IS 

s 

c« 

S     P^ 

® 

S    w 

^ 

i| 

CQ 

,^ 

nt 

U 

ig 

J^ 

SS. 

c3    O. 

02 

CO 

190 


AMERICAN  MINE  ACCOUNTING 


Ore  in  Stock. — In  this  book  (Fig.  132)  is  entered  all  shipments  received, 
a  separate  page  being  assigned  each  month  to  each  shaft  of  each  shipper 
or  each  shipper  as  the  case  may  require.  The  entries  in  this  book  call 
for  Date  and  kind  of  ore,  the  Bin  to  which  it  is  unloaded,  Lot  number, 
if  any,  the  Weight  both  Wet  and  Dry,  per  cent,  and  pounds  of  moisture, 
the  assay  and  the  value  of  the  contents. 

Refinery  Results. — All  the  product  of  the  smelter  shipped  to  the 
refinery  is  entered  in  this  book  (Fig.  133),  showing  the  Date  shipped,  Lot 
number  Car,  Bars,  Weight,  Assay  and  contents  of  the  different  metals  in 
value.  When  the  returns  are  received  from  the  refinery,  which  show  the 
Bars,  weight  assay  and  value  of  contents,  it  is  entered  as  an  offset  to  the 
shipment. 

Production  Statement. — At  the  end  of  each  month  there  is  made  up 
a  statement  (Fig.  134)  showing  the  production,  shipments  and  on  hand 
at  the  end  of  the  month.  The  number  of  bars  of  copper,  their  weight  and 
average  assay,  also  the  contents  in  Gold,  Silver  and  Copper. 

Cost  SJieets. — The  cost  sheet  which  is  made  up  in  book  form  shown 
as  Figs.  135  to  146  inclusive  is  made  up  as  soon  as  practicable  after 
the  end  of  the  month. 


C.  A  A.  MNG.  CO.         SMELTER 

1 

Description 

Bars 

Pounds 
Blister 

Average  Assay 

Contents                       1 

AU 

AG 

CU 

AU 

AG 

Fine  Copper 

On  Hand 

Produced  During  the  Month 

Total 

Shipped  During  the  Month 

On  Hand 

1 

1 

Fig.  134. 


SMELTING  COPPER  ORE 

191 

SUMMARY  OF  EXPENSE 19 

No. 
Men 

Account 

Cost  Ton 
Dry  Ore 

Cost 
Pound 

Fine 
Copper 

Per  Cent, 
of  Cost 

Amount 

General  Expense 

Office  Expense 

Furnace  Expense 

Converter  Expense 

Total  Operating  Expense 

Construction 

Fire  Clay  Quarry.         Silica  Quarry 

Grand  Total 

Furnace  No.  1  in  Operation        Days  of  24  Hours 

2 

3 

4 

5 

6 

Tons  Wet  Ore  Treated                                    or                                    per  Day  per  Furnace 

"     Dry      " 

"      Wet     "         "         per  Day  (actual  time)  Furnace  No.  1 

2 

3 

4 

5 

6 

"      Dry      "         "           "       "          ' No.  1 

2 

3 

4 

5 

6 

Pounds  Blister  Copper  Produced                                           or                      per  Day 

Fine          "                "                                                    "                          "       " 

per  Ton  Dry  Ore  Treated                     or               % 

Tons  Wet  Ore  Treated  per  Ton  of  Coke  Consumed                                        or              % 

"      Dry      "         "            "       "           "              "                                                 or              % 

Tons  Coke  Consumed                 Furnace                 Converter                            or  per  Day 

Tons  Steam  Coal  Consumed                                                                                  or  per  Day 

Brls  Fuel  Oil  Consumed                                                                                         or   " 

Tons  Fire  Clay  Consumed                                                                                      or  per  Ton 

Tons  Silica  Rock       "                                                                                          or   " 

Tons  Lime  Rock       "                                                                                              or   " 

%  of  Moisture  in  Ore  Treatment,  C  &  A         S  &  P  Cole         S  &  P  JCT 

Average  Slag  Assay 

Total  Cost  per  Ton  of  Wet  Ore  Treated 

Average  Number  of  Men  Employed 

Average  Rate  per  Day  no 

"             "       '*       "       not  including  Office 

Tons  of  Wet  Ore  smelted  per  Man                          or                                         per  Day 

"          Dry     "           '*         "       "                              or                                             "       " 

Fig.  135. 


192 


AMERICAN  MINE  ACCOUNTING 


DETAILS  OF  EXPENSES 

GENERAL  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Watchman 

Stableman 

Change  room  Boy 

Laborers 

Gen'l  Supplies        Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Heating 

Fire  Insurance 

Line  Rider 

Telegrams 

Telephoning 

Taxes 

Ice 

Laboratory  Expense 

Pumping  Expense 

Repair  of  Buildings 

"         Dwellings 

Lighting  Expense 

Warehouse  Expense 

Engineering  Expense 

Sampling  Ore 

Personal  Injuries 

Total 

CREDITS,  Land  Rents 

Rent  for  Dwellings 

Unclaimed  Checks  Cancelled 

NET 

OFFICE  EXPENSE 

Superintendent 

Clerk 

Asst.  Clerk 

Stenographer 

Night  Time  Clerk 

Yard  Clerk 

Janitor 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                  Oils 

Machy.                    Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Postage  and  Box  Rent 

Printing  and  Stationery 

Office  Furniture  and  Fixtures 

Total 

CREDIT,  Commission  on  Collections 

NET 

FORWARD 

Fig.  136. 


SMELTING  COPPER  ORE 


193 


DETAILS  OF  EXPENSE 


FURNACE  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

General  Foreman 

Foreman 

1 

Feeders 

t                     1 

Tappers 

1 

Tappers  Helpers 

1 

Slag  Men 

1 

Laborers 

1 

Masons 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

1 

P  and  F                   Oils 

1 

Machy.                     Tools                                          | 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Demurrage  on  Coke 

1 

Coke 

1 

Power  House  for  Blast 

1                     1 

Delivering  Ore  and  Coke  Expense 

Briquetting  Press  Expense 

Hauling  Slag  Expense 

Unloading  Ore  Expense 

Total 

CREDIT 

Sales  Old  Brass  castings 

NET 

CONVERTER  EXPENSE 

General  Foreman 

Foreman 

Skimmers 

Punchers 

Moulders 

Masons 

Laborers                                                                     | 

Gen.  Supplies         Elect.                                         ( 

I  and  S                    Lumber 

. 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Coke 

Power  House  for  Blast 

Mud  Mill  Expense 

Crane  Expense 

1 

Loading  Bullion  Expense 

1                     1 

Loss  on  Silicious  Ore  (lining) 

Total 

Credits,  Sales  of  Scrap  Iron 

Profit  on  Silica  Sold 

1                                                        1 

Profit  on  Ore  Used  as  Lining 

1              1 

NET 

1              1 

TOTAL  SMELTER  EXPENSE 

Fig.  137. 


13 


194 


AMERICAN  MINE  ACCOUNTING 


DETAILS  OF  EXPENSE 

LABORATORY  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Chemist 

Asst.  Chemist 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Determinations  @ 

Charged  to  General  Expense 

BOILER  HOUSE  EXPENSE 

Foreman 

Fireman 

Asst.  Fireman 

Laborers 

Masons 

Gen.  Supplies         Lumber 

I  and  S                    Oils 

P  and  F                   Tools 

Machy.                    Fuel 

Dumurrage 

. 

Mach.  Shop            Bks. 

Carpt.                      Elect. 

Total 

Per  Cent.  Charged  to  Loading  Bullion 

Per  Cent.  Charged  to  Power  House  Expense 

Per  Cent.  Chgd.  to  Delivering  Oil  and  Coke 

POWER  HOUSE  EXPENSE 

Engineers 

Oilers 

Pumpmen 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Boiler  House  for  Steam 

Total 

Per  Cent.  Charged  to  Furnace  Expense 

Per  Cent.  Charged  to  Converter  Expense 

Per  Cent.  Charged  to  Electric  Plant 

Per  Cent.  Charged  to  Pumping  Plant 

Per  Cent  Charged  DeUvering  Oil  and  Coke. 

Gallons  Engine  Oil  Used  per  Day 

Gallons  Cylinder  Oil  Used  per  Day 

Fig.  138. 


SMELTING  COPPER  ORE 

195 

DETAILS  OF  EXPENSE 

DELIVERING  ORE  &  COKE  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Foreman 

Elevator  Men 

Charge  Wheelers 

Laborers 

Gen.  SuppUes         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Boiler  House  for  Steam 

Tons  Wet  Ore  to  Furnace 

"     Coke 

"     Briquettes 

"     Slag 

"     Lime  Rock          " 

"     Delivered  at  per           Ton 

LOADING  BULLION  EXPENSE 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

1 

Machy.                     Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

1 

Boiler  House  for  Steam 

1 

Loading,         Tons  Bullion  @         per  Ton 

Charged  to  Converter  Expense 

BRIQUETTING  PRESS  EXPENSE 

Foreman 

Feeders 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                        Elect. 

Elect.  Plant  for  Power 

For  Briquetting          Tons  of 

Briquettes  @         per  Ton 

Average  Copper 

Charged  to  Furnace  Expense 

Fig.  139. 


196 


AMERICAN  MINE  ACCOUNTING 


DETAILS  OF  EXPENSE 

PUMPING  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Pumpmen 

Laborers 

Gen.  Supplies         Elect. 
I  and  S                    Lumber 

P  and  F                  Oils 

Machy.                     Tools 

Machy.  Shop          Bks. 

Carpt.                       Elect. 

Power  House  for  Steam 

MUD  MILL  EXPENSE 

Foreman 

Runners 

Liners 

Liners  Helpers 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                   Oils 

1 

P  and  F                   Lumber 

Machy.                    Tools 

Mach.  Shop             Bks. 

1 

Carpt.                       Elect. 

1 

1 

Demurrage 

Elect.  Plant  for  Power 

For  lining         Converters  @         each 

Tons  Fine  Copper  made  per  Lining 

CRANE  EXPENSE 

Crane  Man 

Chasers 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                      Elect. 

Elect.  Plant  for  Power 

Charge  to  Converter  Expense 

Fig.  140. 


SMELTING  COPPER  ORE 


197 


DETAILS  OF  EXPENSE 


HAULING  SLAG  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Runners 

Runners  Helpers 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

1 

P  and  F                   Oils 

Machy.                    Tools 

Mach.  Shop            Bks. 

Carpt.                      Elect. 

Elect.  Plant  for  Power 

For  Hauling         Pots         Slag®         each 

Charge  to  Furnace  Expense 

REPAIRS  OF  BUILDINGS 

Painters 

Laborers 

Masons 

Gen.  Supplies         Elect. 

I  and  S                    Oils 

P  and  F                   Lumber 

Machy.                     Tools 

Mach.  Shop             Bks. 

Carpt.                       Elect. 

Charge  to  General  Expense 

REPAIRS  OF  DWELLINGS 

Painters 

Laborers 

Masons 

Gen.  Supplies         Elect. 

I  and  S                    Oils 

P  and  F                   Lumber 

Machy.                     Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Charge  to  General  Expense 

LIGHTING  EXPENSE 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Electric  Plant  for  Power 

Charge  to  General  Expense 

Fig.  141. 


198 


AMERICAN  MINE  ACCOUNTING 


DETAILS  OF  EXPENSE 

WAREHOUSE  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Supply  Clerk 

Asst.  Supply  Clerk 

Laborers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Printing 

Mach.  Shop            Bks. 

Carpt.                      Elect. 

Charged  to  General  Expense 

ELECTRIC  PLANT  EXPENSE 

Laborers 

1 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                  Oils 

Machy.                     Tools 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Power  House  for  Power 

Total 

Per  Cent.  Charged  to  Mud  Mill 

Per  Cent. 

Crane  Expense 

Per  Cent. 

Hauling  Slag 

Per  Cent 

Briquette  Press  Exp. 

Per  Cent. 

Lighting  Expense 

Per  Cent. 

Mach.  Shop  Expense 

Per  Cent. 

Pumping 

ENGINEERING  EXPENSE 

Engineers 

Laborers 

Supplies 

Mach.  Shop            Bks. 

Carpt.                       Elect. 

Charge  to  General  Expense 

ORE  SAMPLING  EXPENSE 

Foreman 

Samplers 

Laborers 

Supplies 

Shops 

Switching  to  and  from  Sampler 

Charged  to  Sundries 

UNLOADING  ORE  EXPENSE 

Laborers 

Charge  to  Furnace  Expense 

Fig.  142. 


SMELTING  COPPER  ORE 


199 


DETAILS  OF  EXPENSE 

MACHINE  SHOP  EXPENSE 

Days 

Rate 

Amount 

Amount 

Total 

Supt.  of  Machinery 

Master  Mechanic 

Machinists 

Machinists  Helpers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Carpt.  Shop            Elect. 

Bks. 

Elect.  Plant  for  Power 

Charged  to  Sundries 

BLACKSMITH  SHOP  EXPENSE 

Foreman 

Blacksmiths 

Helpers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop            Elect. 

Carpt. 

Charge  to  Sundries 

CARPENTER  SHOP  EXPENSE 

Foreman 

Carpenters 

Helpers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy                     Tools 

Mach.  Shop             Elect. 

Bks. 

Charge  to  Sundries 

ELECTRICAL  SHOP  EXPENSE 

Foreman 

Electricians 

Helpers 

Gen.  Supplies         Elect. 

I  and  S                    Lumber 

P  and  F                   Oils 

Machy.                     Tools 

Mach.  Shop             Elect. 

Carpt.                       Bks. 

Charged  to  Sundries 

• 

Fig.  143. 


200 


AMERICAN  MINE  ACCOUNTING 


SUPPLY  ACCOUNT 

Dr. 

Cr. 

1 

Balance                      19 

Smelter  Expense 

1 

1 

Purchases 

Construction 

Labor 

Shops 

1 

Shops 

Sales  and  Refunds 

C  and  A  Mng.  Co. 

Pay-roll  Deductions 

Fire  Clay  Quarry 

C  and  A  Mng.  Co. 

Silica  Quarry 

C  Q  Mng.  Co. 

Ore  Purchases 

Balance                    19 

General 

lands 

PandF 

Machy. 

Elect. 

Lumber 

Oils 

Tools 

Fuel 

Ore  Purchases 

Total 

COKE  ACCOUNT                                                                         | 

Balance                     19 

Smelter  Expense 

Purchases 

Refunds 

Labor 

C  and  A  Mng.  Co. 

C  Q  Mng.  Co. 

Balance                    19 

STATEMENT  OF  PAY-ROLL  AND  BILLS  AUDITED  ACCOUNTS                         | 

Gross 

Deductions 

Net 

— 

Pay-roll 

Bills  Audited 

Fig.  144. 


SMELTING  COPPER  ORE 


201 


CASH  ACCOUNT 

Balance  on  hand                                   19 

C.  &  A.  Mng.  Co.  Bisbee 

Unclaimed  Checks  canceled 

Labor                                 Balance                          Pay-roll 

Labor                                  Account                           Pay-roll 

Balance  on  hand                                           19 

MEMORANDUM  OF  ACCOUNT 

Balance  as  per  Cash  Account 

Checks  Outstanding 

Balance  as  per  Bank  Statement 

STATEMENT  OF  ORE  SMELTED                                                         1 

Wet  Tons 

Dry  Tons 

C  &  A  Ores  =  Oxides 

Oxide  L.  G. 

Sulphide 

S.  &  P.  Ores  =  Cole  Oxide 

Cole  Sulphide 

Junct.  Oxide 

Junct.  Sulphide 

Hoat  Oxide 

Hoat  Sulphide 

Wet  Tons  H20  Dry  tons 

Total  C.  &  A.  Ores 

Total  S.  &  P.  Ores 

Total  Tons 

Average  per  Day 

Fig.  145. 


202 


AMERICAN  MINE  ACCOUNTING 


STATEMENT  OF  ORE  PURCHASED 


Shipper 

Weight  (Tons) 

Assay 

Contents 

Wet 

Dry 

Au. 

Ag. 

Cu. 

Gold  Oz. 

Silver  Oz. 

Copper  Lbs. 

* 

Total 

Values:     Oz.  Gold  @ 

Oz.  Silver  @ 

Lbs.  Copper  @ 

Total 

COST:      Paid  Shipper 

Freight,  etc. 

Net  profit  on                                    Dry  tons 

"     per 

SILICIOUS-ORE-TREATED   (Converter  Lining) 


■w^ 


"H2T7 


TW 


Cost: 

tons  at 

per  ton 

Values: 

Average  price  fine  copper 

Less  freight,  etc. 

Dry  tons,  average  copper 

Oz.  Silver  at 

per  oz. 

Lbs.  Copper  at 

per  Lb. 

Net 

on 

tons 

Net 


per  ton 


TOTAL  MATERIAL  SMELTED 


Ore                                             Tons 

Slag 

Briquettes 

Lime  Rock 

Total  Tonnage 

Average  per  day 

Fig   146. 


CHAPTER  IV 
MINING  COAL  AND  MAKING  COKE 

ACCOUNTING  METHODS  OF  THE  UTAH  FUEL  COMPANY 

The  Utah  Fuel  Company  own  the 

Pleasant  Valley  Coal  Company 

Wasatch  Store  Company. 
The  Utah  Fuel  Company  operates  the 

Sunnyside  Mine 

Somerset  Mine. 
The  Pleasant  Valley  Coal  Company  operates  the 

Winter  Quarters  Mine 

Castle  Gate  Mine 

Clear  Creek  Mine 

Utah  Mine. 
Coke  is  manufactured  at  the 

Castle  Gate  Mine 

Sunnyside  Mine. 
The  Wasatch  Store  Company  have  stores  located  at  the  various  mines  which  do  a 
general  mercantile  busine^ss  with  the  employees  of  the  company. 

These  mines  are  opened  by  slopes,  from  the  foot  of  which  the  main 
entries  are  driven.  The  coal  lies  on  a  general  dip,  with  local  variations, 
sometimes  quite  sharp  but  not  extensive.  The  main  entries  though  not 
driven  to  follow  the  strike  are  quite  level,  being  straightened  up  by 
filling  and  cutting  after  the  adjacent  coal  is  out.  Butt  entries  are  driven 
from  the  main  entry  and  rooms  turned  each  way  from  the  out  butts. 

The  coal  is  broken  down  in  the  rooms  and  loaded  in  cars  to  be  hauled 
to  the  main  entry  by  mules.  It  is  taken  by  electric  locomotives  there 
made  up  into  trains  and  run  to  the  tipple,  where  the  coal  is  crushed  and 
screened,  the  various  grades  being  run  into  separate  bins.  From  these 
bins  it  is  loaded  into  railroad  cars  for  shipment. 

The  coke  is  made  from  slack  coal  delivered  from  the  mine  and  manu- 
factured in  ovens.  From  these  ovens  it  is  loaded  directly  into  railroad 
cars  for  shipment  to  consumers. 

203 


204 


AMERICAN  MINE  ACCOUNTING 


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MINING  COAL  AND  MAKING  COKE                   205 

GENERAL  OFFICE  LEDGER  ACCOUNTS 

General  ledger  accounts 

Accounts,  auxiliary  records 

Closed  account 

1.  Cost  of  Property 

1.  Expense  of  Mining 

Power  House 

2.  Lands 

2.  Hauling 

3.  Mine  Development 

3.  Loading 

4.  Tramways,  Chutes  and  Trestles 

4.  Repairs  to  Cars 

5.   Buildings 

5.  Repairs  to  Tracks 

6.  Power  and  Machinery 

6.  Electric  Light 

7.  Cars  and  Tracks 

7.  Entry  Driving 

8.  Coke  Ovens 

8.  Rooms  and  Rolls 

9.   Boarding  House  Fixtures 

9.  Ventilation 

10.  Saloon  Buildings 

10.  Drainage    and 

11.  Machinery  for  Prospecting 

13- 

Watering  Mine 

12.  Earnings 

11.  Timber  and  Props 

13.  Mine  Expense 

12.  Dead  Work 

14.  Coke  Expense 

13.  Repairs  to  Buildings 

15.  General  Expense 

14.  Repairs   to 

16.   Boarding  House  Expenses 

Machinery 

17.  Boarding  House  Receipts 

15.  Superintendence 

18.  Rents 

and  Clerks 

19.  Insurance 

16.  Engineering 

20.  Taxes 

17.  General  Expense 

21.  Personal  Injury  Claims 

^  18.  Incidentals 

22.  Coal  Prospecting 

'  40.  Coal  Used 

23.  Depreciation     of     General 

41.  Superintendence 

Plant,  etc. 

and  Clerks 

24.  Interest,  Discount  and  Ex- 

42. Engineering 

change 

43.  Charging  Ovens 

25.  Vouchers 

44.  Burning  and  Draw- 

28. Pay  Rolls 

ing 

27.  Treasurer 

14.   . 

45.  Loading  Coke 

28.  Unclaimed  Wages 

46.  Loading  Cinders 

29.  Depreciation  Account 

47.  Firing  Cold  Ovens 

30.  Material  and  Supplies 

48.  Repairs     to     Coke 

31.  Engineering  Property 

Ovens 

32.  Pay-roll  Deficiency 

49.  Repairs  to  Buildings 

33.  Personal  Injury  Fund 

50.  Coke  Experiments 

34.  Animals  Killed  and  Sold 

51.  Incidentals 

35.  Special  Renewal  Fund 

36.  Individuals  and  Companies 

37.  Water  Supply 

38.  Smithing 

39.  Saw  Mill 

40.  Depreciation  of  Animals 

41.  Profit  and  Loss 

u 


206  AMERICAN  MINE  ACCOUNTING 

GENERAL  LEDGER  ACCOUNTS 

1.  Cost  of  Property. — ^This  account  represents  the  total  amount  of 
the  capital  accounts  for  all  mines  of  the  company: 

Lands  Power  and  Machinery 

Mine  Development  Cars  and  Tracks 

Tramways,  Chutes  and  Trestles  Coke  Ovens. 
Buildings 

These  accounts  are  closed  into  Cost  of  Property  each  month  by  Journal 
entry. 

2.  Lands. — Representing  the  total  cost  of  mining  property,  including 
all  legal  expenses  in  connection  with  acquiring  the  same,  and  any  expense 
incurred  for  surveys  and  examinations,  also  preliminary  prospecting  of 
the  property  either  before  or  after  purchase. 

This  account  represents  the  total  cost  of  all  lands  owned  by  the 
company.     It  is  closed  into  Cost  of  Property  by  Journal  entry. 

3.  Mine  Development. — Representing  the  total  cost  of  developing  all 
mines  of  the  company  until  such  time  as  they  are  placed  on  a  producing 
basis  except  that  when  buildings  and  equipment  of  a  permanent  nature 
are  erected  or  installed  during  the  development  stage,  the  expense  thereof 
will  be  charged  to  the  proper  capital  accounts. 

All  earnings  from  the  sale  of  product  during  the  development  stage 
of  a  mine  will  be  credited  to  this  account.  This  account  is  closed  into 
Cost  of  Property. 

4.  Tramways,  Chutes  and  Trestles. — Representing  the  total  cost  of  all 
permanent  Tramways,  Chutes,  Trestles,  Scales,  Tipples,  Screens,  etc., 
for  all  the  mines  of  the  company.  This  account  is  closed  into  Cost  of 
Property. 

5.  Buildings. — Representing  the  total  cost  of  all  permanent  buildings 
for  all  mines  of  the  company.  This  account  is  closed  into  Cost  of 
Property. 

6.  Power  and  Machinery. — Representing  the  total  cost  for  all  mines 
of  the  company,  of  Machinery,  Shop  Tools,  Power  Equipment,  Horses, 
Mules,  Harness,  etc.     This  account  is  closed  into  Cost  of  Property. 

7.  Cars  and  Tracks. — Representing  the  total  cost  for  all  mines  of  the 
company,  of  mine  cars,  coke  oven  larries,  tracks,  etc.,  except  that  when  a 
mine  is  on  a  producing  basis  the  maintenance  of  the  above  mentioned 
equipment  and  extensions  of  the  track,  are  charged  to  operating  expense. 
This  account  is  closed  into  Cost  of  Property. 

8.  Coke  Ovens. — Representing  the  cost  of  all  ovens  of  the  company 
at  the  different  mines  and  the  equipment  of  the  same.  This  account  is 
closed  into  Cost  of  Property. 

9.  Boarding  House  Fixtures. — Representing  the  total  cost  for  all 


MINING  COAL  AND  MAKING  COKE  207 

mines  of  the  company,  of  the  Boarding  house  furniture,  stoves,  ranges, 
cooking  utensils,  beds  and  bedding,  etc.  This  account  is  not  intended 
to  cover  repairs  and  replacements  of  equipment  which  are  charged  to 
operating  account  of  Boarding  House. 

10.  Saloon  Buildings. — Representing  the  cost  of  all  buildings  and  the 
necessary  fixtures  which  have  been  purchased  or  erected  by  the  company 
for  use  as  saloons. 

11.  Machinery  for  Prospecting. — Representing  the  cost  of  portable 
machinery  which  is  used  in  prospecting,  such  as  Diamond  Drills,  Hoists, 
Pumps,  etc.,  all  the  above  are  charged  to  the  company  in  general,  and  not 
to  any  particular  mine. 

12.  Earnings. — This  account  represents  the  income  from  the  sale  of 
all  Coal  and  Coke,  and  is  charged  with  the  expense  of  delivering  Coal  and 
Coke  sold  to  the  mines  locally,  also  with  any  overcharges  in  price  for  Coal 
and  Coke  shipped.     The  account  covers  all  mines  of  the  company. 

13.  Mine  Expense. — This  account  represents  the  total  operating 
expenses  for  all  Coal  mine  operations  of  the  company.  It  is  made  up  of 
the  following  accounts  as  shown  by  the  mine  records. 

A.  Mining  J.    Drainage 

B.  Hauling  K.  Timber  and  Props 

C.  Loading  L.  Dead  Work 

D.  Repairs  to  Cars  M.  Repairs  to  Buildings  and  Chutes 

E.  Repairs  to  Track  N.  Repairs  to  Machinery 

F.  Electric  Light  O.  Superintendence  and  Clerks 

G.  Entry  Driving  P.   Engineering 

H.  Rooms  and  Rolls  Q.  General  Expense 

I.    Ventilation  R.  Incidentals. 

14.  Coke  Expense. — Representing  the  cost  of  operating  the  coke 
ovens  of  the  company  and  is  made  up  of  the  following  accounts  as  shown 
on  the  mine  records 

A.  Coal  Used  G.  Loading  Qnders 

B.  Superintendence  and  Clerks  H.  Firing  Cold  Ovens 

C.  Crushing  and  Elevating  I.    Repairs  to  Coke  Ovens 

D.  Charging  Ovens  J.    Repairs  to  Buildings 

E.  Burning  and  Drawing  K.  Coke  Experiments 

F.  Loading  Coke  L.  Incidentals. 

15.  General  Expense. — This  account  comprises  the  following  sub- 
divisions: 

A.  General  Office,  Salaries  and  Expenses,  covering  the  salaries  of 
officers  and  clerks.  Directors  fees  and  expenses,  office 
expenses,  etc. 

B.  Law  Expense. — To  cover  the  salaries  and  expenses  of  attor- 
neys, engaged  in  company  business  and  not  chargeable  to 


208  AMERICAN  MINE  ACCOUNTING 

some  specific  account.  Legal  expense  incurred  on  account 
of  Personal  injuries  will  be  charged  to  the  Personal  Injury 
Fund. 

C.  Rents. — To  cover  the  rental  of  the  general  offices  of  the 
company. 

D.  Stationery  and  Printing. — To  cover  the  cost  of  stationery, 
books  and  supplies  used  at  the  general  offices  of  the  company. 

E.  General  Expense. — To  cover  advertising  and  such  other  sun- 
dry items  as  are  not  covered  by  the  preceding  accounts. 

n/       16.  Boarding  House  Expenditures. — This  account  covers  the  cost  of 

operating  all  boarding  houses  of  the  company. 
^       17.  Boarding  House  Receipts. — To  cover  all  receipts  for  board  fur- 
nished by  all  company  boarding  houses. 
^/         18.  Rents. — This  account  represents  the  gross  rentals  from  all  houses 
owned  by  the  company,  less  maintenance  charges  against  the  same. 

19.  Insurance. — The  total  amount  of  insurance  premiums  payable  in 
each  year  is  charged  to  this  account.  This  amount  is  pro-rated  one- 
twelfth  each  month.  When  the  Insurance  premiums  are  paid  they  are 
charged  to  Insurance  account.  Whenever  a  loss  occurs  by  fire,  a  charge 
is  made  against  the  insurance  company  for  the  amount  of  loss  and 
Property  Destroyed  account  is  credited.  When  the  claim  is  settled  if 
the  full  amount  is  not  allowed,  the  difference  is  charged  to  an  expense 
account. 
\i  20.  Taxes. — The  estimated  amount  of  taxes  payable  each  year  is 
charged  to  this  account  and  credited  to  Accrued  Taxes  account,  pro- 
rated one-twelfth  each  month.  When  taxes  are  paid  they  are  charged  to 
Accrued  Taxes  account.  Any  adjustment  necessary  is  made  in  charging 
out  the  final  installments. 

21.  Personal  Injury  Claims. — This  account  is  charged  each  month  with 
an  amount  that  is  estimated  to  cover  all  claims  for  personal  injuries  and 
death  from  accident  that  are  likely  to  occur  during  the  year.  Personal 
Injury  Fund  is  credited  with  this  amount  and  when  settlements  are  made 
with  individuals  the  amounts  are  charged  to  the  Personal  Injury  Fund, 
uj  22.  Prospecting. — This  account  is  to  cover  all  expenses  incidental  to 

the  prospecting  of  Coal  land  both  before  and  after  purchasing.  When 
lands  which  have  been  prospected  are  purchased  the  amount  so  expended 
will  be  charged  to  the  cost  of  Lands,  and  credited  to  this  account. 

23.  Depreciation  of  General  Plant  Account. — This  account  represents 
the  amounts  charged  off  each  month  and  year  for  depreciation  of  property 
and  plant,  and  this  account  is  charged  out  to  income  each  year,  and 
appears  on  the  Financial  Statement  each  month  as  a  charge  to  Income. 
The  amounts  charged  to  this  account  each  month  are  credited  to  Depre- 


/ 


MINING  COAL  AND  MAKING  COKE  209 

elation  account,  which  remains  on  the  books  and  is  generally  deducted 
from  the  total  of  the  capital  accounts  or  Cost  of  Property  in  making  up 
the  balance  sheet. 

24.  Interest  Discount  and  Exchange. — ^This  account  represents  all 
interest  received  and  paid,  exchange  paid  and  discounts  taken. 

25.  Vouchers. — The  total  amount  of  vouchers  for  the  month,  as  shown  7 
by  the  Abstract  of  Vouchers,  is  credited  to  this  account,  and  charged  to 

the  accounts  for  which  expenditures  are  made,  as  shown  by  the  distribu- 
tion in  the  Abstract  of  Vouchers.  When  Vouchers  are  paid,  the  Treas- 
urer's account  is  credited  and  Voucher  account  is  charged. 

26.  Pay-roll. — This  account  is  credited  with  the  gross  earnings  as 
shown  by  the  Pay-roll  Distribution,  and  charged  with  sundry  pay-roll 
deductions,  and  when  the  net  amount  of  the  roll  is  paid  by  the  Treasurer, 
the  Pay-roll  account  is  charged  and  the  Treasurer  is  credited. 

i  27.  Treasurer. — This  account  is  handled  by  the  Auditor  just  the  same 
as  one  would  handle  the  cash  account  in  case  there  was  no  treasurer  of  the 
company,  in  other  words,  the  Treasurer  is  responsible  for  the  cash,  and  is 
credited  with  all  receipts  and  charged  with  all  disbursements. 

28.  Unclaimed  Wages. — Employees  wages  which  are  not  called  for  on 
pay  day  (paid  out),  are  placed  to  the  credit  of  this  account,  and  when  the 
wages  are  claimed  and  paid  out  this  account  is  charged. 

29.  Depreciation  Account. — This  account  is  credited  each  month  with 
the  amount  charged  to  Depreciation  of  General  Plant  account,  and  the 
amounts  set  up  to  the  credit  of  this  account  are  usually  allowed  to  remain 
on  the  books,  and  in  making  up  the  balance  sheet  the  total  of  this  account 
is  deducted  from  the  Cost  of  Property,  before  showing  the  same. 

31.  Engineering  Property. — Covers  all  Transits,  Levels,  Rods,  Tapes, 
Drawing  Instruments,  etc.,  all  equipment  for  the  engineering  department. 

32.  Pay-roll  Deficiency. — This  account  is  intended  to  cover  pay-roll 
overdrafts  which  are  charged  to  this  account.  When  the  overdrafts 
are  collected  on  the  following  month's  pay-roll,  this  account  receives 
credit. 

Zy^  33.  Personal  Injury  Fund. — An  estimated  yearly  amount  to  cover 
claims  for  personal  injuries  and  deaths  from  accidents  while  in  the  com- 
pany's employ  is  pro-rated  one-twelfth  each  month  into  Personal  Injury 
Claims  and  credited  to  this  fund.  When  claims  are  paid  they  are  charged 
to  this  account. 

34.  Animals  Killed  and  Sold. — When  an  animal  is  killed  or  sold  its 
value  is  credited  to  this  account  and  charged  to  Hauling.  Animals 
purchased  to  replace  those  killed  or  sold  will  be  charged  to  this  account. 

35.  Special  Renewal  Fund. — This  account  is  credited  with  income  from 
the  sale  of  old  material,  scrap  metal,  etc.  Charges  to  this  account  are  for 
renewals  to  plant,  etc. 

14 


210  AMERICAN  MINE  ACCOUNTING 

36.  Individuals  and  Companies. — Coal  Sales.  This  account  represents 
the  accounts  receivable  from  the  sale  of  Coal  and  Coke,  the  detail  accounts 
for  which  are  kept  in  Individuals  and  Companies  Coal  Sales  Ledger. 
The  General  Ledger  carrying  only  the  controlling  account  or  total 
amount.  Individuals  and  Companies  Bills  Collectable  cover  accounts 
receivable  as  per  Bills  Collectable  Ledger. 

37.  Water  Supply. — This  account  is  charged  with  all  expense,  both 
labor  and  supplies  for  the  operation  of  the  water  supply  plant.  This 
account  receives  credit  for  water  furnished  the  various  plants. 

38.  Smithing. — ^This  account  is  charged  with  labor  and  supplies  and 
receives  credit  for  labor  performed. 

39.  Saw  Mill. — ^This  account  is  charged  with  all  labor  and  supplies  to 
operate  and  maintain  the  mill  and  plant,  it  receives  credit  for  all  lumber, 
etc.,  used  on  a  basis  of  cost  per  1000  ft. 

5"  40.  Depreciation  of  Animals. — ^The  original  cost  of  all  mules  and  horses 
is  written  off  in  monthly  installments,  based  on  the  average  life  of  an 
animal  in  mine  work.  This  depreciation  charge  is  made  to  the  Hauling 
account  and  credited  to  this  account. 

41.  Profit  and  Loss. — Into  this  account  are  closed  the  operating  and 
income  accounts  of  the  company. 

COAL  EXPENSE  SUB -ACCOUNTS— AUXILIARY  RECORDS 

1.  Expense  of  Mining. — This  account  comprises  all  expense  of  mining, 
loading,  tramming,  tools,  etc.,  and  is  sub-divided  as  follows: 


A. 

Hand  Mining 

J. 

Powder  Man 

B. 

Contract  Mining  Machine 

K. 

Check  Man 

C. 

Day  Work  Mining  Machine 

L. 

Wire  Man 

D. 

Drilling,  Shooting  and  Loading 

M. 

Shot  Inspectors 

E. 

Loading  company  Coal 

N. 

Wood  Pulp 

F. 

Power  house,  proportion 

0. 

Earth  Tamping 

G. 

Ladders  and  Tool  Boxes 

P. 

Tamping  and  Powder  Boxes 

H. 

Running  Man  trip 

Q. 

Interpreter. 

I. 

Sharpening  Tools 

4 


2.  Hauling. — This  account  is  made  up  of  the  following  sub-divisions : 

A.  Power  house,  proportion  J.    Harness  Repairs  and  Shoeing 

B.  Drivers  K.  Cleaning  up  Wrecks 

C.  Outside  Hoistmen  L.  Repairs  to  Haulage  Signals 

D.  Underground  Hoistmen  M.  Clearing  Haulage  Tracks 

E.  Locomotive  Men  N.  Oil  and  Waste 

F.  Rope  Runners  O.  Roller  Repairs  and  Renewals 

G.  Couplers  and  Spraggers  P.   Repairing  Haulage  Entries 
H.  Roller  Men — Greasers  Q.  Loss  of  Animals 
I.    Stable  Expense,  proportion  R.  Depreciation  of  Animals. 


MINING  COAL  AND  MAKING  COKE 


211 


3.  Loading. — ^This    account 

A.  Outside  Foreman's  salary 

B.  Weighmen  and  Topmen 

C.  Pushers  and  Dumpers 

D.  Couplers  and  Spraggers 

E.  Power  House,  proportion 

F.  Running  Chute  engine 

G.  Loading  by  day  labor 
H.  Loading  by  contract 


comprises    the  following  sub-divisions: 

I .    Running  and  Repairing  Box-car  loader 

J.    Car  handlers 

K.  Attendance  Elevator  Screens,  etc. 

L.  Cost  of  Dummy  Doors 

M.  Unloading  Dust  and  Yard  Waste 

N.  Clearing  Yard  Tracks 

O.  Damage  to  R.  R.  Cars  and  Tracks. 


4.  Repairs  to  Cars. — This  account  comprises  the  following  sub-divisions: 


A.  Repairing  Wrecked  cars 

B.  Repairing  Worn-out  cars 


C.  Replacing  lost  cars 

D.  Replacing  wheels  and  Axles. 


5.  Repairs  to  Track. — This   account   comprises  the  following  sub- 
divisions: 


A.  Hoist  and  Locomotive  tracks 

B.  Entry  and  Room  Tracks 

C.  Taking  up  old  rails  and  ties 

D.  New  ties  used 


E.  New  rails 

F.  Rail  fastenings  and  Spikes 

G.  Old  rails  used. 


6.  Electric  Light. 

A.  Power  house,  proportion 

B.  Repairs  to  Interior  Wiring 


This  account  comprises  the  following  sub-divisions: 

C.  Replacing  Lamps  outside 

D.  Replacing  lamps  in  the  mine. 


7.  Entry  Driving. — This  account  comprises  the  following  sub-divisions: 


A.  Yardage  in  straight  Coal 

B.  Yardage  in  Coal  and  Rock 

C.  Yardage  in  straight  Rock 


D.  Allowance  for  boney  Coal  or  rock 

E.  Allowance  for  rolls 

F.  Allowance  for  water. 


8.  Rooms   and   Rolls. — This   account    comprises  the  following  sub- 
divisions: 


A.  Rooms  turned 

B.  Allowance  for  Rolls  in  rooms 

C.  Allowance  for  Brushing  Roof 


D.  Allowance  for  boney  Coal  or  Rock 

E.  Allowance  for  water. 


9.  Ventilation. — This  account  comprises  the  following  subdivisions: 

A.  Power  house,  proportion 

B.  Gas  and  Air  Inspectors 

C.  Fan  expense  and  Engineers 

D.  Building  and  Repairing  Stoppings 

E.  Brattice  Cloth  and  Bratticing 


F.  Building  and  Repairing  Mine  doors 

G.  Trappers 

H.  Cleaning  Air  Ways 
I.    Repairing  Air  Ways. 


10.  Drainage    and    Watering    Mine. — This    account    comprises    the 
following  sub-divisions: 


A.  Power  house,  proportion 

B.  Outside  pumpmen  and  pumps 

C.  Inside  pumpmen  and  pumps 


D.  Watermen  and  Supplies 

E.  Ditches  and  Sumps. 


212 


AMERICAN  MINE  ACCOUNTING 


i        11.  Timber  and  Props.- 

divisions : 


-This  account  comprises  the  following  sub- 


A.  Driving  Entries  and  Rooms 

B.  Retimbering  and  Robbing  Rooms 

C.  Repairing  Haulage  entries 

D.  Repairing     Air     and     Traveling 

Ways 


E .  Unloading  and  Piling 

F.  Hauling  and  Sowing 

G.  Loading  and  delivering 
H.  Drawing  Props. 


»^     12.  Dead  Work. — This  account  comprises  the  following  sub-divisions: 


A.  Retimbering  Rooms 

B.  Regrading  and  Brushing  entries 

C.  Prospecting  Faults 

D.  Loading  and  Hauling  Rock 


E.  Dumping  and  stowing  rock 

F.  Underground  Inspection 

G.  Replacing  Tools  and  Repairing 
H.  Cleaning  Camp. 


13.  Repairs  to  Buildings  and  Chutes. 

following  sub-divisions: 


-This  account  comprises  the 


A.  Main  Chute  and  Trestle 

B.  Crusher     Elevator     and 

building 

C.  Power  and  Boiler  House 

D.  Engine  House 


E.  Bam  and  Corrall  buildings 
Screen     F.    Boarding  House 

G.   Blacksmith  and  Machine  shops 

H.  Other  mine  buildings 

I.    R.  R.  Tracks  and  Mine  scales  . 


14.  Repairs  to  Machinery. — This  account  comprises  the  following 
sub-divisions: 


A.  Boilers  and  Connections 

B.  Steam  Lines 

C.  Stationary  steam  engines 

D.  Steam  hoisting  engines 

E.  Electrical  hoisting  engines 

F.  Air  compressors 

G.  Electric  Generators 
H.  Electric  Locomotives 
I.    Electric  Motors 

J.    Outside  pumps 
K.  U.  G.  Pumps 
L.  Outside  Water  lines 
M.  U.  G.  water  lines 
N.  Outside  Air  lines 

15.  Superintendence  and  Clerks, 
ing  sub-divisions: 

A.  General    and    Mine    Superinten- 
dent's salary,  proportion 


O.  U.  G.  Air  lines 
P.   Outside  Electric  Power  lines 
Q.  U.  G.  Electric  Power  hues 
R.  Fans  and  Fan  engines 
S.    Crushers,  Elevators,  etc. 
T.  Tipples  and  Screens 
U.  Renewal  of  Wire  rope 
V.  Mining  Machines 
W.  Machinery  inspection 
X.  Telephone  lines 
Y.  Wagons 

Z.   General  Master  Mechanic,  proportion 
salary. 


-This  account  comprises  the  follow- 


B.  Mine  foreman's  salary 

C.  Mine  Clerk's  salary. 


b 


16.  Engineering. — This  account  comprises  the  following  sub-divisions: 


A.  Mine  surveyors  and  assistants 

B.  Oflfice  supplies 


C.   Outside  expense. 


MINING  COAL  AND  MAKING  COKE  213 

17.  General  Expense. — This  account  comprises  the  following  sub- 
divisions : 

A.  Stationery     and     Printing,    pro-     C.  Sundry  supplies 

portion  D.  Office  fixtures 

B.  Janitor  service  E.  Firing  office  heater. 

18.  Incidentals. — This  account  comprises  the  following  sub-divisions: 

A.  Misc.  Teaming  E.  Watchman 

B.  Pay  Day  expenses  F.  Guard  and  Special  service 

C.  Expense  on  money  G.  Rescue  apparatus. 

D.  Free  Coal 


COKE  EXPENSE  SUB -ACCOUNTS— AUXILIARY  RECORDS 

40.  Coal  Used. — To  cover  the  cost  of  Coal  used  in  making  coke. 

41.  Superintendence  and  Clerks. — This  account  comprises  the  foUow- 


A.  General  and  Mine  Supt.,  salary,     C.    Office  Clerk's  salary,  proportion 
proportion  D.  Office  supplies,  proportion 


ing  sub-divisions: 

A.  General  and 
proportior 

B.  Coke  Oven  Foreman's  salary  E.  Timekeeper. 

42.  Engineering. — This  account  comprises  the  following  sub-divisions: 

A.  Mine    surveyors    and    assistants,  B.  Office  supplies,  proportion 

proportion  C.    Outside  expense,  proportion. 

43.  Charging   Ovens. — This   account    comprises   the  following  sub- 
divisions: 

A.  Power  house,  proportion  E.  Running  Larry  cars 

B.  Handling  coal  at  Bins  F.   Repairing  Larry  Cars  and  Tracks 

C.  Clearing  at  Bins  and  Scales  G.  Repairing  Power  and  Motor  lines 

D.  Weighing  charges  H.  Repairing  Scales. 

44.  Burning  and  Drawing. — This  account  comprises  the  following 

sub-divisions: 

A.  Coke  pullers  E.  Repairs  to  Coke  oven  water  lines 

B.  Plastering  Oven  Doors  F.    Repairing  Tools 

C.  Power  house,  proportion  G.  Charging  Hole  Covers. 

D.  Pumping  Expense,  proportion 

45.  Loading    Coke. — This    account    comprises    the    following    sub- 
divisions : 

A.  Loading  R.  R,  Cars  contract  F.   Tool  expense  and  repairs 

B.  Loading  R.  R.  Cars,  day  labor  G.  R.  R.  Weighman 

C.  Car  handlers  H.  Cost  of  Dummy  doors 

D.  Clearing  R.  R.  tracks  I.    Repairs  to  R.  R.  Track  scales. 

E.  Damage  to  R.  R.  Cars  and  Tracks 


214  AMERICAN  MINE  ACCOUNTING 

46.  Loading  Cinders. — This  account  comprises  the  following  sub- 
divisions : 

A.  Loading   and    Unloading   R.    R.     C.   Clearing  docks 

Cars  D.  Tool  expense  and  repairs 

B.  Hauling  in  wagons  E.  Stable  expense,  proportion. 

3     47.  Firing  Cold  Ovens. — This  account  compi^ises  the  following  sub- 
divisions : 

A.  Wood  used  .  C.   Charging,  Burning  and  Drawing 

B.  Coal  used  D.  Disposing  of  cinders. 

\    48.  Repairs  to  Coke  Ovens. — This  account  comprises  the  following 
sub-divisions : 

A.  Brick  and  fire  clay  D.  Replacing  ovens 

B.  Stone  Lime,  etc.  E.  Repairs  to  dock  walls. 

C.  Iron  door  frames 

3     49.  Repairs   to   Buildings. — This   account   comprises   the   following 
sub-divisions : 

A.  Slack  bins  D,  Trestles  and  Bridges 

B.  Store  and  tool  house  E.  Supt.  Office. 

C.  Scale  house 

50.  Coke  Experiments. — This  account  comprises  the  following  sub- 
divisions : 

A.  Preparing  and  Coking  coal  C.    Cost  of  Analysis 

B.  Transportation  on  samples  D.  Repairs  to  laboratory  equipment. 

61.  Incidentals. — This  account  comprises  the  following  sub-divisions: 

A.  Pay  day  expense  D.  Free  coal 

B.  Watchman  E.  Telephone  service  and  repairs. 

C.  Janitor  service 

CLOSED  ACCOUNT 

Power  House. — This  account  so-called  comprises  all  the  expenses 
to  operate  the  power  plants,  both  steam  generators  and  steam  driven 
engines,  delivering  power  to  the  mine  plant  or  workings  as  Air,  Steam 
or  Electricity. 

While  called  an  account  it  does  not  appear  so  on  the  books  but  is 
handled  in  this  manner,  ^11  labor  is  charged  to  the  account  in  the  distri- 
bution of  labor,  and  is  distributed  to  the  various  accounts  benefited  by 
the  steam  plant  on  a  basis  of  power  used.  This  same  idea  is  used  in 
distributing  supplies  charged  to  the  power  house.  Power  house  is 
merely  a  charging  head  under  which  the  different  items  are  gathered, 
the  sum  of  the  labor  being  further  distributed  on  the  same  report,  and 
the  supplies  further  distributed  on  the  supply  report. 


MINING  COAL  AND  MAKING  COKE  215 

GENERAL  OFFICE  ACCOUNTING 

Books. — Cash  Book  Bills  Collectable  Ledger 

Journal  Abstract  of  Bills  Collectable 

General  Ledger  Abstract  of  Vouchers. 
Coal  Sales  Ledger 

The  above  are  the  most  important  books  although  there  are  detailed 
records  covering  all  expenses  kept  in  auxiliary  records. 

Cash  Book. — The  Cash  Book  is  kept  by  the  Treasurer  of  the  company, 
who  pays  all  bills  and  handles  all  finances.  All  vouchers  approved  and 
passed  through  the  company  books  are  transmitted  to  the  Treasurer 
for  payment,  by  the  Auditor.  At  the  end  of  each  month  the  Treasurer 
furnishes  the  Auditor  with  a  detailed  statement  of  all  cash  receipts  and 
disbursements.  This  statement  is  journalized  debiting  and  crediting  the 
proper  accounts. 

Journal. — ^All  journal  entries  must  be  signed  by  the  Chief  Clerk  as 
correct  and  approved  by  the  Auditor,  before  entered  on  the  books. 

Ledger. — The  general  ledger  is  kept  in  the  usual  way  carrying  the 
accounts  as  outlined  in  the  forepart  of  this  article. 

Ledger  Coal  Sales. — This  ledger  is  subsidiary  to  the  General  Ledger, 
account  of  Individuals  and  Companies  Coal  Sales,  carrying  the  detailed 
accounts  whereas  the  general  ledger  account  carries  the  aggregate  amount, 
or  controlling  account. 

Ledger  Bills  Collectable. — This  ledger  Is  subsidiary  to  the  General 
Ledger,  account  of  Individuals  and  Companies,  Bills  Collectable,  carrying 
the  detailed  accounts,  whereas  in  the  General  Ledger  the  account  is 
shown  as  a  whole. 

Abstract  Bills  Collectable. — This  book  is  a  journal  in  which  are  entered 
all  Bills  Collectable,  debiting  and  crediting  the  proper  accounts.  These 
entries  are  posted  in  detail  to  the  Bills  Collectable  ledger  and  in  the 
aggregate  to  the  general  ledger,Individuals  and  Companies  Bills  Collectable 
account. 

Abstract  of  Vouchers. — This  book  which  is  very  large  has  various 
columns  that  are  headed  as  follows  in  the  rotation  given: 

Voucher  Number  Personal  Injury  Fund 

Favor  of  Individuals  and  Companies 

Amount  Medical  Dept. 

Date  transmitted  to  Treasurer  Boarding  house  Expenditures 

Date  paid  Boarding  house  Receipts 

Material  and  Supplies  Saw  Mill 

Mine  Expenses  Water  Supply 

General  Expenses  Pay-roll  Deficiency 

Coke  Expenses  Smithing  Account 

Earnings  Unadjusted  Legal  Expense 

Rents  Unclaimed  Wages 

Depreciation  of  Animals  Profit  and  Loss, 


216 


AMERICAN  MINE  ACCOUNTING 


Under  each  heading  above  given  there  are  separate  sub-heads  for 
each  mine.  All  Vouchers  are  entered  in  numerical  order,  and  forwarded 
to  the  Treasurer  for  payment. 

The  following  statements,  etc.,  pass  through  the  Voucher  Abstract 
besides  Vouchers. 

Pay-rolls  Material  and  Supplies  used  report 

Pay-roll  Distribution  Abstract  of  Journal  entries 

Pay-roll  Deduction  Report  Abstract  of  Bills  Collectable. 


Auditor's  Voucher  No.. 

QMine 
Dep't 

For  Month  of 


Utah   Fuel    Company 

To 

Of 

Pay 

Address 


Auditor's 

(Reverse  Side) 
Voucher  No,. 

Utah  Fuel  Company 

To 

Address 
Pay 
Month  of 

CHARGED  m 

1 

(Jteuerae  Side) 

DISTRIBUTION 

.__ 

^   J 

._      _       ^      ^^.. 

Correct: 


Approved: 


Approved: 


Approved; 


O 


GenH  Manager.  Auditor.  Vice  President. 

RECEIVED 191 of  UTAH  F.UEL  COMPANY, 

DOLLARS, 


in  full  of  above  account. 


BEAD  THIS.  IS@~  The  above  receipt  must  be  DATED  and  SIGNED  bj  the  party  in  whose  favor  this  Voucher  Is  made;  or  when  signed  bj  another 
party,  the  authority  for  so  doing  must  in  all  cases  accompany  it;  this  receipt  must  not  be  cut  off  from  the  body  of  the  Voucher. 


Fig.  147.— Form  1. 

At  the  end  of  the  month  a  recapitulation  of  the  Abstract  of  Vouchers 
is  made  following  the  last  entry  for  the  month.  As  both  debits  and 
credits  are  entered  in  the  Voucher  Abstract  for  the  different  accounts, 
two  colors  of  ink  are  necessary,  black  for  the  debits  and  red  for  the 
credits.  The  net  totals  of  the  recapitulation  are  posted  to  the  General 
Ledger. 

Invoices. — All  invoices  come  to  the  Purchasing  Agent  who  checks 
the  prices  and  terms,  after  which  they  are  forwarded  to  the  proper  mine 
to  be  checked  by  the  supply  clerk,  as  to  receipt  of  material  and  for 
entry  on  the  mine  records,  where  they  are  charged  to  Material  and  Supplies 
or  direct  to  accounts  benefited,  and  then  forwarded  to  the  Auditor  who 


MINING  COAL  AND  MAKING  COKE 


217 


vouchers  them  and  passes  them  on  to  the  Treasurer  for  payment.  All 
invoices  are  entered  in  an  Invoice  Record  by  the  Auditor,  separate 
accounts  being  kept  with  each  individual  or  company  from  whom 
material  is  purchased.  This  record  is  to  group  all  transactions  with 
each  firm  or  individual  for  quick  reference. 


No.. 


Requisition  for  Extraordinary  Expenses 

All  extraordinary  repairs  or  renewals  chargeable  to  expenses  mast  be  authorized 
on  this  blank  before  work  is  commenced 


Mine_ 


JL9_ 


1.  Title  of  work 


2.  General  description 


3.  Repairs  or  renewals 


4.  Necessity  for  same 


5.  Estimate  of  cost  per  detail  attached;  Labor  $ 


Mat'l  $ 


Total  $ 


6.  Work  should  be  commenced 


7.  Length  of  time  required  to  complete  work 


8 .  To  be  charged  to  account 


Correct: 


C!orrect: 


Approved: 


Mine  Superintendent. 


Gen'l  Superintendent. 


General  Manager. 


Date  Work  Commenced 


Make  FOUR  COPIES  of  APPUCATION  AND  DETAIL.  Transmit  as  follows: 
Ist.  Four  Copies  to  General  Manager,  through  Gen'l  Supt.,  for  approval. 
2nd.       Original  to  Mine  Supt,  one  copj  each  to  Gen'l  Supt.  and  Auditor. 

3rd.       Original  to  Auditor  when  vork  is  completed  to  have  memorandum  eompletod;  returned  to  Mine  Supt  fhrough  General  Manager  and  General 
Superintendent. 


Fig.  148.— Form  2. 


Vouchers. — All  invoices  are  Vouchered  for  payment.     These  Vouchers 

(Fig.  147)  must  be  certified  to  as  correct  by  the  Chief  Clerk  and  approved 
by  the  General  Manager  and  Auditor  before  being  passed  to  the  Treasurer 
for  payment.  All  Vouchers  are  entered  in  the  Abstract  of  Vouchers 
and  the  charges  distributed  to  the  proper  mines,  under  the  various 
account  headings  shown  in  that  book. 


218  AMERICAN  MINE  ACCOUNTING 

Extraordinary  Expenses. — All  Extraordinary  Expenses  which  are 
estimated  to  cost  $100.00  or  more,  require  the  approval  of  the  General 
Manager  and  General  Superintendent.  The  method  of  handling  these 
items  is  to  make  out  at  the  mine  an  estimate  of  the  required  work  on 
form  2  (Fig.  148)  in  quadruplicate,  giving  the  details  regarding  the 
location  and  necessity  of  the  work,  also  detailed  estimates.  These 
estimates  pass  through  the  General  Superintendent  to  the  General 
Manager  for  approval;  after  being  approved  the  work  may  be  started. 
The  disposition  of  these  forms  is  printed  at  the  bottom  of  the  form. 


Form  243 

Utah   Fuel   Company  Appropriation  No 

Pleasant  Valley  Coal  Company 

ESTIMATE  OF  IMPROVEMENTS,  ETC. 

ALL  NEW  WORK    OR  BETTERMENTS  TO  BE   AUTHORIZED   ON   THIS   BLANK   BEFORE   WORK 
IS   COMMENCED.      TO   BE  MADE   IN   DUPLICATE. 

Cren'Z  Mgr.  Dep't.  No 

Gen' I  Sup' t      "       "    ■ Utah,  190- 

Land  "        "    

1.  Location  

2.  Title 


3 .    General   description 


4.  New  work  or  betterments- 

5.  Necessity  for  same 


Estimate  of  Cost:    Labor,  $ Material,  $ Total,  $.. 

Work  should  be  commenced 


8.  Length  of  time  required  to  complete  vjork. 

9.  To  be  charged  to- 


Approved 

Gen'l  Manager. 


Gen'l  Superintendent. 


190. 

Date  Commenced 190 Date  Completed 190- 

Estimated  P"^^'-'       ^ ActualP«^«^'       ^ 

Cost      \ Material,  $ Total,  $ Cost     [Material,  $ Total,  $ 


Increase,  $  Per  Cent  Decrease,  $  Per  Cent 

Applications  To  be  Transmitted  as  Follows: 

1st — Original  and  Duplicate  to  General  Manager  for  approval. 
2d — Original  to  General  Superintendent  and  Duplicate  to  Auditor. 

3d — Original  to  Auditor  when  work  is  completed  to  be  checked  and  returned  to  General 
Superintendent  through  General  Manager. 


Fig.  149.— Form  3. 


MINING  COAL  AND  MAKING  COKE  219 

Improvements. — All  expenditures  for  Additions  to  Plant  and  Im- 
provements require  a  special  appropriation  if  the  amount  involved 
exceeds  $100.00.  An  estimate  of  the  work  contemplated  is  made  out  on 
form  3  (Fig.  149),  in  duplicate  by  the  mine  Supt.,  and  forwarded  to  the 
General  Manager,  through  the  General  Supt.  for  approval. 
The  General  Manager  makes  out  an  "  Appropriation  for  Improvements, " 
form  4  (Fig.  150),  in  triplicate  and  forwards  it  to  the  Vice  President 
for  approval;  after  being  approved  the  work  may  be  started.  The 
disposition  of  the  form  is  explained  on  the  form  itself.     Copies  of  all 


DUPLICATE 

Appropriation  No.- 


APPROPRIATION  FOR  IMPROVEMENTS 


ALL  NEW   WORK    OR   BETTERMENTS  TO   BE   AUTHORIZED   ON   THIS   BLANK   BEFORE   WORK 
IS   COMMENCED.      TO   BE   MADE    IN   TRIPLICATE 

Utah, 190 

To  the  Second  Vice  President, 

Denver,  Colorado. 
I  would  respectively  recommend  an  appropriation  for  improvements  described  below,  with  details 
attached,  and  request  your  approval  of  the  same: 

Gen'l  Sup't  Dep't  No. 

Land  "        "     

1.  Location - 

2.  Title  


3.    General  description- 


4.     New  work  or  betterments. ■ 
6.    Necessity  for  same- 


6.  Estimate  of  Cost:    Labor,  $ Material,'$ Total,  $. 

7.  Work  should  be  commenced 

8.  Length  of  time  required  to  complete  work - 

9.  To  be   charged   to 

Approved: 


Second  Vice  President  General  Manager 

190 

Date  Commenced 190 Date  Completed 190 

Estimated  f^"^''^'       * Actual  f^^^^^^'       * 

^°^'^      1  Material,  $ Total,  $ ^^^'^     (Material,  $ Total,  $ 


Increase,  $ Per  Cent Decrease,  $ Per  Cent 

Applications  to  be  Transmitted  as  Follows: 

1st — Original,  Duplicate  and  Triplicate  to  Second  Vice  President  for  approval. 

2d — Original  and  Duplicate  to  General  Manager  when  approved. 

3d — Original  to  Auditor   to  be  checked   and  returned  to  General  Manager  when  work  is 
completed. 


Fig.  150.— Form  4. 


220 


AMERICAN  MINE  ACCOUNTING 


Form  472-10-28-10— 2m-R.  P. 

UTAH  FUEL  COMPANY 

INCLUDING 

PLEASANT  VALLEY  COAL  COMPANY 
Statement  of  Expenditures  for  Additions  to  Plant,  Improvements,  Etc. 
at Mines 191 


^^-     From  Vouchers        Pay-rolLs  Material  Totals 


No. 


Fig.  151.— Form  5. 


C.  p.  Co.  10-14-04—500 

UTAH  FUEL  COMPANY 

INCLUDING 

PT<EASANT  VALLEY  COAL  COMPANY 
Statement  of  Expenditures  for  Additions  to  Plant,  Improvements,  Etc., 

showing  amount  expended  to  date  and  amount 

to  be  expended  to  complete  same. 

Class  of  Work  Authorized     Req.   No. 

Estimated  Cost 

Amount  Expended 

to  19 

Inclusive 

Balance  to  be 

Expended  to 

Complete 

1 

Fig.  152.— Form  6. 


MINING  COAL  AND  MAKING  COKE  221 

"Appropriations"  go  to  the  Auditor,  who  opens  separate  accounts  with 
each  one  in  the  auxiliary  records. 

At  the  end  of  each  month  a  statement  form  5  (Fig.  151),  is  made  up  for 
each  mine,  listing  the  various  appropriations  for  Improvements,  Ad- 
ditions to  Plant,  etc.,  and  showing  against  each  one  the  expenditures  for 
the  month.  These  expenditures  are  sub-divided  as  follows:  Vouchers, 
Pay-rolls,  Material  and  Total. 

Another  statement  is  made  up  each  month  for  each  mine,  listing  each 
appropriation  made  during  the  fiscal  year,  the  nature  of  the  work  author- 
ized, the  estimated  cost,  amount  expended  to  date,  and  the  balance  of 
the  appropriation  available  to  complete  the  work.     See  form  6  (Fig.  152). 

Transfer  of  Equipment,  Supplies,  Etc. — As  it  frequently  happens 
that  it  is  advisable  to  transfer  material  from  one  mine  to  another,  a 
proper  record  of  the  transfer  is  necessary,  and  to  facilitate  matters  a 
"Transfer  Letter"  (form  7,  Fig.  153)  is  made  out  in  triplicate  by  the 
mine  supt.  shipping  the  material  in  question,  giving  the  details  of  the 
material  transferred.  The  original  copy  is  forwarded  to  the  Auditor, 
and  the  duplicate  and  triplicate  to  the  consignee.     Upon  receipt  of 


Form  506-1 1-1-1 0-1  m-R.  P. 

TRANSFER  LETTER 

Mr """"""" 

Mine  Superintendent 


191. 


Dear  Sir: 

The  following  items  have  been  reported  to  Auditor,  as  a  charge  to  your 
mine,  month  of 191 


M, 

&  S.  Acct.  $. 
&  S  Acct  % 

Total 

•  ■  •* 

Credit 

M 

I  have  also  cha 

rged  your  mine  direct  from 

our  pay-rolls. 

as  follows: 

Checked  and  Accepted 

Yours 

truly, 

Mine  Supei 

•intendent 

Mine  Superintendent 

Note:  Instructions  from  Auditor. 

Charges  to  your  various  M.  &  S.  Acct'a  should  be  charged  out  on  your  monthly  M.  &  S. 
Report  just  as  soon  as  material  is  used,  giving  reference  to  source  of  charge. 

Direct  charges  from  other  mine  pay-rolls  to  your  M.  &  S.  Acct.  you  will  take  up  and  charge 
out  as  used,  but  charges  to  Underground  Inspection,  B.  &  B.  H.  Expenses,  or  any  other  account 
but  M.  &  S.  Acct.,  is  taken  up  by  the  Auditor  and  charged  to  the  proper  account. 


Fig.  153.— Form  7. 


222  AMERICAN  MINE  ACCOUNTING 

material  the  receiving  Supt.  will  O.  K.  the  duplicate  copy  and  forward 
to  the  Auditor. 

Depreciation. — The  Coal  Lands  of  the  company  are  depreciated  or 
written  off  on  a  basis  of  acreage  worked  out  each  year.  That  is  to  say 
that  the  total  cost  of  the  coal  lands  of  each  mine  represents  an  average 
value  per  acre,  and  as  the  depreciation  is  not  considered  until  the  mine 
is  on  a  permanent  producing  basis,  it  is  only  necessary  to  estimate  the 
number  of  acres  that  will  be  exhausted  at  the  end  of  the  year  to  arrive 
at  the  proper  amount  to  write  off  during  the  year.  This  amount  is  pro- 
rated one-twelfth  each  month  to  Depreciation  of  General  Plant  A/c. 
Any  inaccuracies  that  may  be  made  in  estimating  the  amount  that  is 
written  off  during  the  year  is  adjusted  during  the  following  year. 

Depreciation  of  Plant  Buildings,  etc.,  is  charged  and  credited  as 
above,  in  addition  to  charge  for  acreage  worked  out. 

Depreciation  of  Plant  Account  is  estimated  on  a  basis  of  the  life  of 
the  mine  and  is  dependable  on  the  production.  At  the  time  the  mine  is 
placed  on  a  permanent  producing  basis  the  plant  account  will  represent 
an  average  amount  per  acre,  as  depreciation  is  figured  from  the  esti- 
mated acreage  to  be  worked  out  during  the  year,  the  amount  to  be  written 
off  during  the  year  is  arrived  at  by  multiplying  the  average  plant  expendi- 
tures per  acre  by  the  estimated  acreage  to  be  exhausted  during  the  year. 
This  amount  is  pro-rated  one-twelfth  each  month  to  Sinking  Fund 
Installment  and  credited  to  Depreciation  Account.  As  the  Plant  Account 
varies  from  year  to  year,  by  the  expenditure  of  additional  capital  for 
additions,  improvements,  etc.,  it  is  necessary  to  adjust  this  account 
each  year. 

Details  of  General  Expenses. — In  order  that  an  accurate  detailed 
record  may  be  kept  of  all  expenditures  and  segregated  so  as  to  show  each 
account,  sub-account  also  each  appropriation,  this  detail  of  General 
Expenses  is  kept.  The  expenditures  are  posted  each  month  to  these 
accounts  from  the  Pay-rolls,  Vouchers,  Report  of  Material  and  Supplies. 

REPORTS,  ETC.,  RECEIVED  FROM  THE  MINES 

Pay-rolls 

Pay-roll  Deductions 

Pay-roll  Distribution 

Boarding  House  Report 

Rent  Statement 

Animals  Killed  and  Sold 

Pay-roll  Deficiency  List 

Unclaimed  Wages  List 

Supplies  Used  Report 

Daily  Report  Mine  Operations 

Daily  Report  Coke  Oven  Operations 

Average  Report  of  Operations 


MINING  COAL  AND  MAKING  COKE  223 

Weighmaster's  Report 

Daily  Shipping  Report 

Report  of  Coal  Mined — Distribution 

Report  of  Hay  and  Grain 

Nationalty  Report 

Statement  of  Local  Coal  sales. 

Pay-rolls. — All  Pay-rolls  are  received  from  the  mines  as  soon  after  the 
end  of  the  month  as  they  are  completed.  These  Pay-rolls  are  entered 
in  the  Abstract  of  Vouchers  and  charged  to  accounts  receiving  benefit 
as  shown  by  Distribution  of  Pay-rolls,  and  credited  to  Pay-rolls.  When 
paid  the  amount  is  credited  to  the  Treasurer  and  charged  to  Pay-roll 
account. 

Pay-roll  Deductions. — These  reports  are  entered  in  the  Abstract  of 
Vouchers  the  total  amount  of  deductions  that  go  as  credit  to  company 
ledger  accounts  are  charged  to  Pay-roll  account  and  the  other  deductions 
are  charged  to  their  proper  accounts. 

Boarding-house  Reports. — These  reports  are  checked  up  with  the 
debit  and  credit  charges  on  the  books  and  the  free  board  furnished  is 
charged  to  mine  expense  account  and  credited  to  Boarding-house 
Receipts. 

Animals  Killed  and  Sold. — The  debits  and  credits  as  shown  by  these 
reports  are  j  ournalized,  the  value  of  Animals  killed  or  sold  being  credited 
to  the  Animals  Killed  and  Sold  account  and  charged  to  Hauling.  The 
cost  of  Animals  purchased  would  be  charged  to  that  account  thus  making 
the  same  entries  as  appear  on  the  mine  books. 

Unclaimed  Wages. — These  reports  list  the  individuals  and  amount 
due  them  in  wages  that  remain  unclaimed  on  pay  day  and  are  returned 
to  the  General  Ofiice  with  the  amount  in  cash.  These  wages  are  placed 
to  the  credit  of  the  Unclaimed  Wages  account  by  journal  entry  and 
charged  to  the  Treasurer. 

Supplies  Used  Report. — These  reports  are  passed  through  the  abstract 
of  Vouchers  and  charged  to  the  various  mine  accoimts,  the  total  being 
credited  to  Material  and  Supply  account. 

Daily  Shipping  Report. — These  reports  cover  the  shipment  of  all  Coal 
and  Coke  and  are  received  daily.  They  are  recapitulated,  showing  the 
tonnage  of  Coal  and  Coke,  also  the  accrued  earnings  for  the  same.  Journal 
entries  are  made  from  these  reports  charging  consignees  and  crediting 
earnings  with  the  amounts  shown. 

REPORTS  MADE  AT  THE  GENERAL  OFFICE 

Supplies. — A  statement  of  the  Material  and  Supply  account  is  made  up 
each  month  (form  8,  Fig.  154)  by  the  Auditor.  This  statement  shows  the 
balance  of  the  account  at  the  first  of  the  month  and  all  debits  to  the  ac- 
count.    The  credits  are  itemized  showing  the  totals  as  charged  to  the 


224 


AMERICAN  MINE  ACCOUNTING 


different  accounts.     All  journal  entries  effecting  the  Material  and  Supply- 
account  are  also  shown. 

Recapitulation  of  Shipments. — This  record  is  made  up  on  form  9 
(Fig.  155)  from  the  Daily  Reports  of  Shipments  received  from  each  mine 
each  day.  The  shipments  are  shown  according  to  grade,  the  weight  and 
estimated  earnings  being  also  shown. 


statement  of  Material  and  Suppliei 

UTAH 

Account 

FUEL     COMPANY 

Mine  No. 

for  Month  of 

797 

J 

Balance  from  Last  Month 

MINE  EXPENSES 

Rents 

Total  Charges  from  Vouchers 

Mining 

Coal  Sales  at  Mine 

Labor  from  Pay  Rolls 

Uauling 

B.  &  B.  H.  Expenses 

Coal  to  BoUers,  Etc. 

Loading 

B.&B.H.  Fixtures 

Transferred  from 

Repairs  to  Cars 

Ind'lsandCo.'s 

Repairs  to  Tracks 

Bills  Collectible 

Electric  Light 

Medical  Dep't. 

Entries 

Rooms 

Ventilation 

Watering 

Timber  and  Props 

CAPITAL  CHARGES 

Dead  Work 

T.C.  and  Trestles 

Rep.  Bldgs.  and  Chutes 

Cars  and  Tracks 

Material  and  Supplies  Account  Entries 

Repairs  Machinery 

Power  and  Machinery 

Supt.  and  Clerks 

Buildings 

Engineering 

Mine  Development 

General  Eijwnses 

Incidentals 

Total  Mine  Exj^enses 

COKE  EXPENSES 

CHARGES 
TO   OTHER   MINES 

Coal  Used 

Winter  Quarters  M.  &  S. 

Supt.  and  Clerks 

Castle  Gate  M.  &  8. 

Engineering 

Clear  Creek  M.  &  S. 

Charging  Ovens 

Sunnyslde  M.  &  S. 

Burning  and  Drawing 

Someraet  M.  &  S. 

Loading  Coke 

Loading  Cinders 

Firing  Cold  Ovens 

Reps.  Coke  Ovens 

Reps,  to  Buildings 

Total  Miscellaneous 

Coke  Experiments 

No.           Mine  Coal  Exp. 

Incidentals 

No.           Mine  Coal  Exp. 

Total  Coke  Expense 

Total  Coke  Expenses 

Balance  on  Hand 

TOTAL 

TOTAL 

Fig.  154.— Form  8. 


Tonnage  and  Earnings. — A  weekly  statement  is  made  out  by  the 
Auditor  showing  the  estimated  tonnage  and  earnings,  this  year,  last 
year  and  the  increase  or  decrease.     (Form  10,  Fig.  156.) 

Cost  Sheet  Coke  Ovens. — A  detailed  report  of  operations  at  the  Coke 
Ovens  is  made  up  each  month,  showing  the  expenditures  against  each 
account  and  sub-account.  These  charges  are  divided,  showing  labor 
and  material  separate.  The  information  for  this  Cost  Sheet  is  taken 
from  the  Pay-roll  distribution,  Report  of  Material  and  Supplies  Used  and 
the  Production  record.     (See  form  118,  Fig.  157.) 


MINING  COAL  AND  MAKING  COKE 


225 


s 
1 

"p* 

C4 

CO 

— 

- 

- 

« 

1 

M 

: 

■a 

1 

1 

1 

;^ 

o 
o 

1 

1 

^ 

1 

a 

1 
1 

s 

d 

1 

^  M 

— 

— 

1 

g 

1 
1 

§■ 

s|L 

— 

— 

5 

-I 
g 

LJ 

a: 

a 

^ 

1 
1 

= 

1 

E 

) 

» 

.5 

1 

1 

IE 

J< 

1 

a 

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1       ^ 

1 

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r 

Oi 

p. 

S  1 

1 

1 

2   - 

« 

CO 

^  >«    ffi 

p-^'T 

^ 

I 

1  i^ 

k 

^  1 

S 

1 

is    S 

15 


226 


AMERICAN  MINE  ACCOUNTING 


UTAH  FUEL  COMPANY 

INCLUDING 
PLEASANT  VALLEY  COAL  COMPANY 

FUilt  T^.ha  nt/i 

TTfnh 

ESTIMATED  COAL  AND  COKE  TONNAGE  AND  EARNINGS 
For  Week  Ended 

FROM  ALL  MINES 

COAL 

THIS  YEAR               1 

LAST  YEAR 

INCREASE 

DECREASE               ) 

TONS 

EARNINGS 

TONS 

EARNINGS 

TONS 

EARNINGS 

TONS 

EARNINGS 

Utah  points  Yia.  D.  &  B.  Q.  R.  R. 

$ 

$ 

S 

$ 

West.  Pac  Ry. 

0.  S.  I.  R.  K, 

B.  P.  U  A.  4  S.  L.  R.  R 

So.  Pac.  Co. 

Colorado  points  via.  D.  &  R.  G.  R.  R. 

Idaho               "        0.  S.  L.  R.  R. 

Montana 

~ 

Reuerae  Side 
OPERATIONS  FOR  THE  WEEK 

i 

J. 

■5 

z 

s 
I 

1 
1 
1 

■i-- 

i 

11- 
1  i- 

Oregon 

Nevada            ..    S.  P.  L.  A.  &  S.  L.  R.  R. 

California        "             "                   •' 

Nevada            "     So.  Pao.  Co. 

1 

■s 
i 

CaUfomia 

■5 

Nevada             "     West.  Pao.  Rj. 

California 

I 

«m 

TOTAL 

TO  RAILROADS 
D.  &  R.  G.  R.  R.  Utah  Lines 

11 

CO     ^  .9 

ifi- 

sir- 

1 

CO 

z 
o 

"              Colo.  Lines 

Western  Pac.  Ry, 

San  Pedro    L.  A.  &  S.  L.  R.  R.  Co. 

1 

z 

1- 

3 

i 

TOTAL 

Coal  to  Colte  Ovens    C.  G, 

1 
1 

a. 

1- 

o 

•A 

8.  8. 

"      Boilers  etc   W.  a 

"        C.  G. 

"       C.  C. 

1 

s 

< 
o 
o 

4 
1 

"        8.  8. 

"                 "        Somerset 

Coal  Sold  at  Mine 

¥ 

TOTAL 

UNCONSIGNED 
Increase  over  last  month 

12 

z 
lit 

i 

09 

1 

^ 

1 

1 

s 

1 
i 

►J 

1 

1 

i 

1 

O 

1 
1 

1 

Decrease  under  last  month 

TOTAL  COAL 

COKE 

iff 

Utah  Smelters 

i 

1 

"      Other  Industries 

z 

Idaho 

Montana 

Nevada 

II 

iir 

CaUfomia 

TOTAL 

UNCONSIGNED 
Increase  over  last  month 

Decrease  over  last  month 

TOTAL  COKE 

Total  Coal  and  coke 

„^„____ 

Fig.  156.— Form  10. 


MINING  COAL  AND  MAKING  COKE 


227 


r 

--U 

1      1     1 

~ 

in 

31 

"1 

" 

I 

~ 

~ 

~ 

ZL 

TI 

1  1  1 

\ 

1 

MPANY 
)AL  COMPANY 

COKE  OVENS,  MONTH  OF 

i 

"5. 

11- 

5 

> 

< 

is 

ii 
1 

1 

5 
4 

-- 

s 

z 

t 

2 

X 

4= 

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Si 

1 

a 

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3 
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UJ 
QC 

"^     ffl 

ii 

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1 

3 

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5 

1 

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i 

f! 

1 

If: 

la 

li 

1 
1 

5 

i 

1 
1 

1 

1 

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s 
s 

i 

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1, 

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1! 

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UJ 

Z) 

u. 

X 

< 

Z> 

> 

LU 

-I 
_I 
< 

> 

U    (/) 
_J    UJ 

0.   c/1 

UJ 
Ol 
X 
UJ 

o 

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1- 

UJ 
Dl 

o 

u. 

o 

1- 

a: 

2 

UJ 

o: 
Q 

UJ 

-1 
^ 

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a 

s 

3 

s 

ii 
II 

m 

s 

1 
1 

II 

% 
ll 

3« 

1 

i 
1 

;3 

1 

r 
1 

j 

05 

46   LOADING  CINDERS 

Loading  and  Unloading  R.  E.Oars 
Hauling  Away  In  Wagons 
Cleaning  Docks 

i 

i 
1 

1 

3 

! 

1 

a 

1 

5; 

I! 

1 

1 

i 
1 

5 

8£ 

3£ 

i 

1 

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1 

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1 

1 
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1 
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f 

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9 

ill 

i 

P. 

li 

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i 

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8 

1 

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5J 

1 

1 

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i 
1 

1 

§ 
1 

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1 
I 

11 

2 

Ii 

H 

.2 

1 

1 

1 

1 

li 

s 

1 
1 

§ 

1 

1 

1 

1 
1 

3 

!■ 

1' 

1; 

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t 
I 

il 
1 

! 

E 

1 

Li 

J. 

ii: 

2  £  ( 

ti 

c; 

I; 

! 

228 


AMERICAN  MINE  ACCOUNTING 


UTAH    FUEL 

PLEASANT  VALLEY 

DETAILED    REPORT    OF    OPERATING    EXPENSES   AT 


■  COAL  EXPENSES 

LABOR 

MATERIAL 

COAL  EXPENSES 

LABOR 

MATERIAL 

9     VKNTII.ATION 

Day  Work  Machine  MIninsr 

Fan  Expenses  and  Engineer 

Building  and   Repairing  Stoppings 

Loading  Company  Coal 

Brattice  Cloth  and  Brattlcing 

Proportion  Power  House  Expense 

Building  and  Repairing  Mine  Doors 

Ladders  and  Tool  Boxes 

Trappers 

Runnlngf   Man    Trip 

Cleaning  Air  Ways 

Sharpening   Tools 

Repairing  Air  Ways 

Powder  Man 

Check  Man 

Wire  Man 

Shot  Inspectors 

Wood  Pulp 

1 

Earth  Tamping 

10      DHALWGE    AND    WATER'G    MINE 

Tamping  and  Powder  Boxes' 

Interpreter 

Outside  Pumps  and  Pumpmen 

Water  Men  and  Supplies                           1 

. 

2     II,4.VLIXO 

Proportion  Power  House  Expense 

Outside  Holstmen 

Underground   Hoistmen 

Locomotive  Men 

11     TIMBER    AND    PROPS 

Rope  Runners 

Driving  Entries  and  Rooms 

.       ■    Couplers  and  Spraggers 

Retinibering  and  Robbing  Rooms 

Keller  Men  and  6reasers 

Repairing  Haulage  Entries 

Proportion  Stable  Expense 

Repairing  Air  and  Traveling  Ways 

Harness  Repairs  and  Shoeing 

Unloading  and  Piling 

Hauling  and  Sawing 

Repairs  Haulage   Signals 

Loading  and   Delivering 

Cleaning  Haulage  Tracks 

Drawing  Props 

Roller  Repairs  and  Renewals 

Repairing  Haulage  Entries 

Depreciation  of  Animals 

la      DEAD    WORK 

Regradlng  and   Brushing  Entries 

3     LOAUIIVG 

1 

Prospecting  Faults 

Outside  Foreman's  Salary 

1 

Loading  and  Hauling  Rock 

Wcighmcn  and  Topmen 

■ 

Dumping  and  Stowing  Rock 

Pushers  and  Dumpers 

Underground  Inspection 

Couplers  and  Spraggers 

Repairing  and   Replacing  Co.   Tools 

Proportion  Power  House  Expense 

Running  Chute  Engine 

Loading  by   Day  Labor 

1 

Loading  by  Contract 

Runn  K  &  Repns  Box  Car  Loader 

Car  Handlers 

Attendance  Elevators,  Screens,  etc. 

13     REPAIRS  TO  RLDGS.  «  CHUTES 

Cost  Dummy  Doors 

Main  Chute  and  Trestle 

Unloading  Dust  and  Yard  Waste 

Crusher,  Elevator  &  Screen  IJulld'g 

Cleaning  Yard  Tracks 

Power  and  Boiler  Houses 

Damage  to  R.  R.  Cars  and  Tracks 

Engine  House 

Barn  and  Corral  Buildings 

Boarding  Houses 

Other  Mine   Buildings 

R.  R.  Track  and  Mine  Scales 

4     RKrAIRS  TO  CARS 

Repairing   Wrecked  Cars 

Repairing  Worn  Out  Cars 

Replacing  Lost  Cars 

Replacing  Wheels  and  Axles 

14     REPAIRS    MACHINERY 

< 


Fig.  158.— Form  110. 


MINING  COAL  AND  MAKING  COKE 


229 


COMPANY 
COAL.  COMPANY 
MINE.    MONTH    OF. 


COAL  EXPENSES 

LABOR 

MATERIAL 

COKE  EXPENSES 

LABOR 

MATERIAL 

la     ENGINEERING 

4S     REPAIRS  TO  COKE  OVENS 

Brick  and  Fire  Clav 

Stone,  Lime,  etc. 

Outside   Expenses 

Repacking  Ovens 

Repairs  Dock  Walls   ' 

IT      GENEnAL    EXPENSES 

proportion   Stationery  and  Printing 

40      REPAIRS   TO   HUILDINGS 

Janitor  Service 

,      Slack    Bins 

Scale  House    • 

r,0      COKP.    EXPEBIMI^NTS 

18      INCIDENTALS 

Transportation  on  Samples 

Cost  of  Analysis 

^ 

Express  on  Money 

Free  Coal 

51      INCIDENTALS 

Watchman 

Pay  Day  Expenses 

Guard  &  Special  Service  Expenses 

Watchman 

Janitor  Service 

Free  Coal 

Telephone  Service  and  Repairs 

1 

1 

• 

II 

COKE  EXPENSES 

LABOR 

MATERIAL 

RECAPITULATION 
SHOWING  COST  PER  TON  COAL  AND  COKE 

40     COAI.   trSED 

Tons   @ 

COAL  EXPENSES 

ACCOUNTS 

TOTAL  EXPENSES 

This  Year 

List  Vear 

Expense  of  Mining 

C«NT8 

CIHTS 

Prop-n  Gen. &  Mine  Supfs  Sal's  &Exp'ns 

Coke  Oven  Forennen 

Hauling 

Proportion  Office  Clerks 

Loading 

Proportion  Office  Supplies 

Repairs  to  Cars 

Timekeeper 

Repairs  fo  Tracks 

Electric  Light 

Entry  Driving 

Kooms  and  Rolls 

«     ENGINEERING 

Ventilation 

Mine  Surveyors  and  Assistants 

Drainage  &  Watering  Mine 

Office  Supplies 

Timber  and  Props 

Outside    Expenses 

Dead  Work 

Repairs  to  Bldgs.  and  Chutes 

Repairs   Machinery 

-      "1 

Engineering 

43      CHARGING   OVENS 

General   Expense 

Proportion   Power  House  Expense 

Incidentals 

Handling  Coal  at  Bins 

Cleaning  at  Bins  and  Scales 

Welffhlng  Charges 

Running   Larry  Cars 

Repairing  Larry  Cars  and   Tracks 

Repairing  Motor  and  Power  Lines 

Repairing  Scales 

41      BURNING   AND   DRAWING 

Coke  Pullers 

RUN  OP  MINE  COAL 

TMI8  YEAR 

LAST  YEAR 

Plastering  Oven   Doors 

Tons  Coal  Mined 

_      n'-?,P.2lii2"   T"^"  """''«  I=-P«nse       1 

Days   Mine    Worked                  1 

. 

Fig.  158. — Continued, 


230 


AMERICAN  MINE  ACCOUNTING 


(Fig.  158.— Concluded.) 


TJoTTcTB  Tma^-PofinscCTfins 

Steam  Lines 

S     HEPAinS  TO  TRACKS 

Stationary  Steam   Engines 

Hoist  and  Locomotive  Tracks 

Steam    Hoisting   Engines 

Ordinary  Entry  and  Room  Tracks 

Electric  Hoisting  Engines 

Air   Compressors 

New  Ties  Used 

Electric   Generators 

Trabk  Spikes.  Bolts  and  Fish  Plates 

Electric  Locomotives 

Miscellaneous    Electric   Motors. 

Outside  Pumps 

Underground  I'umpb 

Outside  Water  Lines 

Underground   Water  Lines 

6     KLECTRIC  LIGHT 

Outside  Air   Lines 

Proportion  Power  House  Expense 

Underground  Air  Lines 

Repairs  Interior  Wlrlnar 

Outside  Electric  Power  Lines 

Replacing  Lamps  Outside 

Underground  Electric  Power  Linos 

Replacing  Lamps  In  Mines 

Fans  and  Fan  Engines 

Proportion  Crushers,  Elevators,  etc. 

Tipples  and  Screens 

Renewal  Wire  Ropes 

Mining  Machines 

T     ENTRY  DRIVIXG 

Machinery  Inspection 

Yardage  in  Straight  Coal 

Telephone  Lines 

Yardage  in  Coal  and  Rock 

Wagons 

Yardage  In  Straight  Rock 

Allowance  for  Boney  Coal  or  Rock 

Allowance  for  Water 

S     ROOMS   AND   ROLLS 

15     Sri'KRIlVTENDENTS    A    CLERKS 

Rooms  Turned 

Prop'n  Gon.  &  Mine  Supfs  Sal's  &  Exp'ns 

Allowance  for  Rolls  In  Rooms 

Mine  Foreman 

Allowance  for  Brushing  Roof 

Mine  Clerks 

Allowance  for  Boney  Coal  or  Rock 

Allowance  for  Water 

Cost  Sheet  Mine. — A  detailed  report  of  operations  for  each  mine  is 
made  up  each  month  showing  the  cost  of  operations  for  each  account  and 
sub-account  both  Coal  expense  and  Coke  expense.  These  charges  are 
divided,  labor  and  supplies  being  shown  separately.  The  information 
for  these  cost  sheets  is  taken  from  the  Pay-roll  Distribution,  Report  of 
Material  and  Supplies  Used,  and  the  Production  Record.  See  form  12, 
Fig.  158. 

Monthly  Report  of  Operations. — This  report  (form  13,  Fig.  159)  is 
made  out  in  triplicate  at  the  end  of  each  month,  the  duplicate  copy  going 
to  the  General  Manager.  The  report  covers  statistics  of  Force  Employed, 
Expenses,  Cost  per  ton.  Output,  etc.,  for  all  mines  of  the  company. 

Comparative  Statement  of  Operations. — This  statement  (form  14,  Fig. 
160)  is  made  up  each  month  covering  all  mines  and  coke  plants  as  to 
Production,  Earnings,  Expenses,  etc.,  for  each  mine  and  coke  plant.  A 
distribution  of  product,  both  coal  and  coke  is  also  shown  and  the  earnings 
on  the  same.  The  information  for  this  statement  is  taken  from  the 
general  ledger  accounts  and  the  production  record. 

Financial  Statement. — At  the  end  of  each  month,  after  the  general 
books  have  been  closed  this  statement  is  made  out  in  the  following  form: 


MINING  COAL  AND  MAKING  COKE 


231 


(Fig.  158.— Concluded.) 


■proportion  ■piimpfngr  Expense 

II 

average  Mrnel  peFCa^         TT                              || 

nepairs  Oven  Water  Line 

Averag*  No.  Miners  Working!!                                 \ 

Repairs   Tools 

Average  Tons  pv  Man  Dallyj 

Charging  Hole  Covers 

1 

COKE  EXPENSES                                                            1 

ACCOUNTS 

TOTAL  EXPENSES 

COST  PER  TON 

^>"'  ^«" t»uyB,r  1 

Coal  Used 

SuperlntendenU  and  Clerks 
Engineering: 
Charging  Ovens 
Burning  and  Drawing; 
leading  Coke 

Loading  R.  R.  Cars  by  Contract 

Loading  R.  R.  Cars  by  Day  Labor 

Car  Handlers 

Cleaning  R.  R.  Tracks 

Damage  to  R.  R.  Cars  and  Tracks 

Loading  Cinders 

Expense  and  Repair  Tools 

Firing  Cold  Ovens 

n.   R.  Weiglinian 

Repairs  to  Coke  Ovens 

Cost  Dummy  Doors 

Repairs  to  Buildings 

Repairs  R.  R.  Track  Scales 

Coke  Experiments 

1 

Incidentals 

40      LOADING   CIXDERS 

Loading  and  Unloading  R.  R.  Cars 

Hauling  Away  In  Wagons 

Cleaning  Docks 

Expense-  and  Repair  Tools 

Proportion    Stable   Expense 

COKe  ULtSRAOCS) 

THIS  YEAR 

47     FIRING   COLD   OVENS 

1 

Tons  Coke  Made 

Wood    Used 

1 

Tons  Coal  Used 

Coal  Used 

Percentage   of  Coke   to   Coal 

Charging,  Burning  and  Drawing 

No.    Ovens   Drawn 

Disposing  of  Cinders 

1 

Auditor. 
Salt  Lake  City   Utah 

" 

1 

1 

UTAH  FUEL  COMPANY 


Exhibit. 


19. 


INCOME  ACCOUNT 


For  month  of . 


Gross  earnings  from  sale  of  Coal  and  Coke 

Operating  Expenses 

Total  net  earnings  from  mines 

Add  receipts  from  miners  houses,  etc. 

Interest,  discount  and  exchange 

TOTAL  INCOME. 


Deduct  fixed  charges,  etc. 

Taxes  Nevada 

Insurance 

Personal  Injury  Claims 

Coal  Prospecting 

Depreciation  of  Gen.  Plant  account 

NET  INCOME. 


232 


AMERICAN  MINE  ACCOUNTING 


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MINING  COAL  AND  MAKING  COKE 


233 


11 


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234  AMERICAN  MINE  ACCOUNTING 

GENERAL  PROFIT  AND  LOSS  ACCOUNT 

By  income  as  above  

To  

Balance  

Balance  to  credit  of  Profit  and  Loss  account 
month  of 

INCOME  ACCOUNT 
Fiscal  year  to  date 
From  June  1 to 

Gross  Earnings  from  sale  of  Coal  and  Coke 

Operating  Expenses 

Total  net  earnings  from  mines 

Add  receipts  from  miners  houses  

Interest  Discount  and  Exchange  

Total  Income 
Deduct  fixed  charges 

Taxes  Nevada  

Insurance  

Personal  Injury  Claims  

Coal  Prospecting  

Depreciation  of  General  Plant  account  

NET  INCOME 

GENERAL  PROFIT  AND  LOSS  ACCOUNT 

Balance  to  credit  of  Profit  and  Loss  account 

30 

Income  as  above months  

Balance 


Balance  at  the  credit  of  Profit  and  Loss  account 

BALANCE  SHEET 

Current  Assets. 

Material  and  Supplies 

Engineering  Property 

Cash  in  Treasury 

Due  from  Indvs.  and  Comps.  Coal  sales 

Due  from  Indvs.  and  Comps.  Bills  Collectible 

Bills  Receivable 

Fire  Insurance  (not  charged  out) 

Pay-roll  overdrafts 

Current  Liabilities. 
Vouchers 
Pay-rolls 
Unclaimed  Wages 

R.  R.  Co.,  for  freight 

on tons  Coal 

Taxes  Nevada  payable 


MINING  COAL  AND  MAKING  COKE  235 

General  Accounts. 

Cost  of  Property  

Additional  Expenditures  

Lands,  Swan  Creek 

Machinery  for  General  Prospecting     

Saloon  buildings  

Boarding  house  fixtures  

Less  Depreciation  

Capital  Stock  

Deferred  Accounts, 

Personal  Injury  Fund  

Animals  Killed  and  Sold 

Special  Renewal  Fund  

Profit  and  Loss  

$ S 

DETAILS  OF  ADDITIONAL  EXPENDITURES 
19....  to 19 

Accounts, 

Lands  

Tramways  Chutes  and  Trestles  

Cars  and  Tracks  

Power  and  Machinery  

Buildings  

Mine  Developments  

MINE  OFFICE  ACCOUNTING 
Timekeeping. — Both  outside  and  inside  foremen  are  supplied  with 
pocket  Time  Books  (form  15,  Fig.  161).     These  books  are  designed  for 
one  month's  use,  each  employee  being  assigned  a  page  each  month 


191 

DATE 

OCCUPATION          1 

1 

2 

3 

4 

5 

J 

1 

27 

28 

29 

30 

31 

1 

Fig.  161.— Form  15. 


236 


AMERICAN  MINE  ACCOUNTING 


As  stated  above  each  foreman  keeps  the  time  of  his  men  in  these 
books  and  also  shows  the  distribution  of  labor  for  each  individual. 

Each  employee  upon  entering  the  service  of  the  company  is  given  a 
brass  tag  with  his  number  on  it  by  the  Mine  Clerk.  The  number  is  always 
used  in  connection  with  the  name  both  for  the  time  and  distribution. 


TVaine                           No.            OccnpatioTi                             month  of            191  . 

No. 

LABOR  PEEFOEMED 

1 

2 

i    4 

5  G 

H 

)  10  1 

112  1 

314 

15 

IC 

17 

18 

19 

20 

21 

22 

P 

24I25 

p 

27 

28 

29 

30 

31 

Total 

Rate 

Amount 

Charged  to 

u 

LX 

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L 

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u 

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L 

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L 

l-H 

' 

Oouix.i»I>r.wn       I>ate 

Total 

Amouul 

Coapoua 

MED.O 

—  "^ 

ARO 

Fig.  162.— Form  16. 

Once  in  24  hours  the  foremen  report  to  the  Mine  Clerk  at  the  mine 
office,  the  time  of  the  men  in  their  charge.  The  clerk  enters  the  time  in 
his  Office  Time  Book,  form  16  (Fig.  162),  a  separate  page  being  as- 
signed to  each  man.     These  records  are  extended  and  totaled  at  the  end  of 


Mine  No. 


UTAH  FUEL  COMPANY 

TIME  CERTIFICATE 

Utah, 


No. 


-191— 


Please  give  hearer 

Check  No his  time. 

Cause  for  leaving: 


-Tons  Mined 

i(        (( 

-Yards  Entry 
-Days     -    - 


Hours 


Foreman. 


Fig.  163.— Form  17. 


each  month.  Men  quitting  or  discharged  are  furnished  with  time  certifi- 
cates (form  17,  Fig.  163)  by  their  foreman,  and  on  presentation  at  the 
mine  office,  their  account  is  made  up  and  they  are  paid  with  a  Time 
Check  (settlement). 


MINING  COAL  AND  MAKING  COKE 


237 


238 


AMERICAN  MINE  ACCOUNTING 


All  pit  cars  are  weighed  by  the  weighman  as  they  come  out  of  the  mine. 
These  weights  are  entered  on  a  Tonnage  Bulletin  (form  18,  Fig.  164). 
For  the  information  of  the  miners  this  bulletin  is  posted  up  at  the  mine 
office  after  each  day's  run,  so  that  each  man  may  know  just  what  his  out- 
put has  been  for  the  day.  In  entering  the  cars  on  this  bulletin,  the  ton- 
nage of  each  man  is  entered  under  the  check  number  that  has  been 
assigned  him.  The  earnings  of  each  man  each  day,  who  is  working  on  a 
tonnage  basis  is  posted  from  this  bulletin  to  the  time  book. 

Record  of  Yardage. — Employees  working  on  a  yardage  basis  have 
their  work  measured  up  at  the  end  of  each  month  by  the  Supt.,  or  mine 
engineer.  These  measurements  are  turned  into  the  office,  showing  place, 
Feet,  Yards,  Rate  of  pay,  and  whether  the  yardage  has  been  made  in 
rooms,  entries  or  other  openings,  and  the  employee  to  receive  credit 
for  the  yardage.  This  record  is  entered  in  the  Record  of  Yardage  book, 
form  19  (Fig.  165),  and  is  the  basis  on  which  contract  miners  are  paid. 


f 

......191 1 

1 

Place 

Check 
No. 

Name 

Division 

1 

Yards 

Rate 
per  Yard 

Remarks 

Rooms 

Entries 

1 

1 

- 

1 

1 

Fig.  165.— Form  19. 


Record  of  Coal  Mined. — This  book,  form  20  (Fig.  166),  which  is  used 
for  the  purpose  of  keeping  an  individual  account  with  each  employee  who 
is  working  contract,  either  on  a  tonnage  or  yardage  basis,  is  posted  up 
each  day.  The  tonnage  figures  are  taken  from  the  Tonnage  Bulletin, 
the  yardage  from  the  Yardage  Record  at  the  end  of  the  month.  The 
charges  against  employees  such  as  Coupons  are  posted  each  day,  charges 
for  Rent  and  Medical  Dept.,  are  posted  the  first  of  the  month,  and  charges 
for  Material,  Fuel,  Smithing  and  Board  are  posted  at  the  end  of  the 
month. 

Labor  Distribution. — The  Distribution  of  Labor  for  all  employees  is 
made  by  their  foremen  at  the  time  their  time  for  the  day  is  entered  in  the 


MINING  COAL  AND  MAKING  COKE 


239 


Time  Book  (form  15,  Fig.  161).  It  will  be  noted  that  the  Time  Book  is 
designed  specially  with  this  feature  in  mind,  a  division  of  each  man's 
labor  being  shown  for  each  day.  This  Distribution  of  Labor,  of  course,  is 
made  out  according  to  the  schedule  of  accounts  and  sub-divisions  thereof 
called  for  by  the  mine  books.  This  distribution  as  furnished  by  the 
foremen  is  a  plain  statement  as  to  what  the  men  are  doing  and  a  division 


RECORD  OF  COAL    MINED  AT                                       MINE 

Check  No. 

=—^ 



Name 

Coupoas 

- 



_ 







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\— 











^ 

_ 



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Material 

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Board 

Tot. 

1 

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Cars 

Car 

Car 

Our 

Car? 

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Car 

Car 

Cars 

2 



1 



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1 1 



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1 



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1 





1 

1 

SO 

31 

Pounds 

i 

■"1 

Fig.  166.— Form  20. 


of  their  time  in  accordance  therewith.  When  this  distribution  is  reported 
to  the  Mine  Clerk  for  entry  in  the  Office  Time  Book,  he  will  also  show  in 
connection  with  the  information  furnished  by  the  foremen,  the  account 
or  sub-division  chargeable,  and  rate  of  pay  therefore.  At  the  end  of  the 
month  the  time  and  earnings  are  extended  in  the  Office  Time  Book  for 
each  job.  This  Office  Time  Book  furnishes  not  only  a  record  of  the  time 
but  also  a  distribution  of  labor  for  each  employee. 

Pay-roll.— The  Pay-roll,  form  2  (Fig.  167),  is  made  up  from  the  Time 
Book  and  the  Record  of  Coal  Mined  book.     Employees  names  are  entered 


240 


AMERICAN  MINE  ACCOUNTING 


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MINING  COAL  AND  MAKING  COKE  241 

in  numerical  order  according  to  their  check  numbers.     After  earnings 
have  been  posted  to  the  Pay-roll,  all  Time  Certificates  issued  in  settle- 
ment during  the  month  will  be  checked  and  posted  in. 
Deductions  are  posted  as  follows: 

Medical  Dept. 

Smithing  from  Material  and  Supplies  Used  Report 

Material  from  Material  and  Supplies  Used  Report 

Fuel  from  Material  and  Supplies  Used  Report 

Rents  from  Rental  Records 

Board  from  Boarding-house  report 

Coupons  from  Coupon  Book 

Pay-roll  Deficiency  from  previous  month's  roll 

Coupon  deficiency  from  previous  month's  roll. 

A  deficiency  occurs  by  employees  overdrawing  their  accounts,  and 
may  come  about  in  two  ways.  As  an  example,  say  an  employee  has 
earned  $60.00  and  after  all  deductions  have  been  made,  except  for  say 
material  account,  he  would  have  a  credit  of  say  $5.00;  now  if  the  charge 
against  him  for  material  is  $7.00  the  rule  is  to  make  this  deduction,  but 
by  doing  so  the  account  will  be  overdrawn,  in  this  instance  $2.00. 
This  constitutes  a  Pay-roll  deficiency,  which  will  be  collected  the  following 
month. 

By  following  this  rule  all  charges  against  employees  are  collected  and 
the  proper  accounts  receive  credit  the  same  month  that  the  charge  is 
made.  The  other  example  is  when  the  coupon  account  is  overdrawn, 
and  in  a  case  of  this  kind  it  is  handled  in  the  same  way  as  the  previous 
case  except  that  it  is  shown  as  a  coupon  overdraft. 

An  itemized  list  of  the  Pay-roll  deficiency  is  made  out  with  an  expla- 
nation of  each  case  and  forwarded  to  the  Auditor  with  the  Pay-roll. 

Pay-rolls  are  made  out  in  duplicate,  a  copy  being  forwarded  to  the 
Auditor.  The  Pay-roll  is  certified  to  by  the  mine  Supt.,  before  being 
forwarded  to  the  Auditor  and  before  being  paid  must  be  approved  by  the 
General  Supt.,  General  Manager,  Auditor  and  Vice  President. 

After  the  Pay-roll  is  complete  and  a  copy  forwarded  to  the  Auditor, 
statements  (Fig.  168,  form  22,  dockets),  are  made  out  for  each  employee. 
These  statements  are  distributed  to  the  men  as  soon  after  the  first  of  the 
month  as  possible. 

On  pay  day  these  dockets  must  be  presented  to  the  Paymaster 
properly  signed,  for  which  they  will  receive  their  pay  in  cash. 

If  the  total  amount  of  the  Pay-roll  is  not  paid  out  on  pay  day  by  the 
Paymaster,  the  balance  is  returned  to  the  General  Office  and  placed  to  the 
credit  of  "  Unclaimed  Wages."  Employees  calling  for  their  wages  after 
pay  day,  are  paid  in  cash  by  the  mine  Supt.,  who  accepts  the  statement 
as  a  receipt  and  forwards  the  same  to  the  General  Office  as  a  cash  remit- 

16 


242 


AMERICAN  MINE  ACCOUNTING 


tance.     The  Treasurer  will  make  an  entry  in  his  books  charging  "Un- 
claimed Wages"  and  crediting  Cash  with  the  amount. 


Form  438-B  2-15-10  5M 

Roll                         Name                         Pk 

NOT  TRANSFERABLE 
Sign  in  Ink  PERSONALLY  and  Present  on  PAY  DAY 

Statement  for  Month  of                                                                    19 

IN  ACCOUNT  WITH 

UTAH  FUEL  COMPANY 

AT  CASTLE  GATE  MINES 

Labor                                         Daj's       (3' 

it            ..                                                   ..       /^^ 

Turning  Rooms                                                   (d) 

Cars                               Tons      @ 

ToTAii  Earnings 

TVf«»flipnl    T~)pnfirtmpnt, 

Board 

Coupons  Current  TVTontli          — 

Total  Expenses 

Balance 

Received  payment  in  full  of  above  account 
19 

Fig.  168.— Form  22. 


Pay-roll  Deductions. — A  detailed  statement  of  deductions  made  on 
the  Pay-roll  is  made  up  in  duplicate  and  a  copy  forwarded  to  the  Auditor 
with  the  Pay-roll.  This  statement  form  23  (Fig.  169)  shows  deductions 
made,  and  the  deductions  set  out  in  detail.  On  the  reverse  side  of  the 
sheet  the  deductions  are  summarized.  The  statement  is  journalized, 
crediting  Pay-roll  with  the  gross  amount  and  debiting  sundry  accounts 
with  the  distribution. 


' 


MINING  COAL  AND  MAKING  COKE 


243 


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AMERICAN  MINE  ACCOUNTING 


Pay-roll  Distribution. — A  distribution  of  the  Pay-roll  accounts  is 
made  up  of  forms  24  (Fig.  170)  and  25  (Fig.  171)  from  the  Office  Time 
Books.  The  different  amounts  chargeable  against  each  account  or  sub- 
division are  segregated  and  entered  as  a  total  on  this  sheet,  as  a  charge 
against  the  account  or  sub-division  affected.  The  total  amount  of  the 
distribution  as  shown  on  the  report  must  agree  with  the  gross  earnings 
as  shown  by  the  Time  Books  and  Pay-roll. 

Separate  statements  are  required  for  the  mine  and  coke  ovens. 

These  statements  are  journalized,  the  total  as  a  credit  to  Pay-roll 
account  and  the  distribution  as  debits  to  sundry  accounts.  These  state- 
ments are  made  out  in  duplicate,  copy  being  forwarded  to  the  Auditor. 

Supplies  Purchased. — All  material  and  Supplies  are  purchased  by  the 
Purchasing  Agent  located  at  the  General  Office.  All  purchase  orders 
are  issued  in  triplicate.  The  original  copy  goes  to  the  vendor,  the  dupli- 
cate copy  to  the  office  files  and  the  triplicate  to  the  mine  office,  for  which 
the  supplies  are  purchased. 

Material  is  purchased  only  on  receipt  of  requisition  from  the  mine 
properly  signed.     These  requisitions  are  made  out  in  duplicate,  the  origi- 


Date 

Quantity  Purchased 

UToio 

Cost 

Fgt. 

ling 

Total 
Cost 

Order 
Nu. 

Amount 

Date 

Quantity  Used        Amount 

Account 

No. 

' 

=[  ) 

v_y 

1        1            — \ — r   I    1  ~~T — n —  i   II      "1 II     1  1       1 

1        1                 1     1     1     1          II     1   i       1 

Fig.  172.— Form  26. 


nal  copy  going  to  the  Purchasing  Agent  and  the  duplicate  remains  on 
file  at  the  mine  office. 

Supplies -stock  Records. — In  order  to  keep  an  accurate  record  of  all 
material  purchased  and  used,  a  loose  leaf  ledger,  form  26  (Fig.  172),  is 
used.  A  separate  page  is  assigned  each  item  or  kind  of  material  received. 
Entries  are  made  to  this  record  from  invoices  covering  material  purchased. 
Each  item  is  entered  as  to  quantity,  and  invoice  cost  also  its  proper  pro- 
portion of  the  freight  charges  on  the  shipment,  to  cover  the  expenses  of 
handling  supplies  at  the  mine,  an  amount  is  added  to  each  item.  The  sum 
of  all  these  items  gives  the  cost  at  the  mine,  from  which  the  cost  per  item 
is  derived  for  use  in  charging  out. 

Material  and  Supplies  used  are  posted  as  credits  to  the  stock  ledger 
from  the  Report  of  Material  Used,  form  28  (Fig.  174). 

All  Coal  used  in  the  boilers  and  for  heating  purposes  at  the  mine,  is 


MINING  COAL  AND  MAKING  COKE 


249 


charged  to  the  Material  and  Supply  account  by  journal  entry,  crediting 
Earnings.  From  the  Supply  account  it  is  charged  out  the  same  as  any 
other  material. 

Supplies  Used. — Supplies  are  issued  by  the  Supply  Clerk  only  on 
presentation  of  a  Supply  Order   (form  27,  Fig.   173)   properly  signed. 


10-4-11-50  Bks-R.  P.  Co.                                Form  374 

No 

UTAH  FUEL  CO. 

Utah                                191 

M.  &  S.  CLERK: 

the  following  material: 

1 

Price 

Amount 

For  What  Purpose  Used 

How  paid: 

.,„„   1 

No  material  will  be  given  out  without  an  order  from  the  office.                                                                   1 

Fig.  173.— Form  27. 


These  orders  are  in  duplicate,  the  second  copy  being  retained  by  the  party 
issuing  the  same.  The  items  on  these  orders  are  priced  from  the  stock 
record,  and  the  amounts  extended,  at  the  same  time  they  are  entered  on 
the  stock  records  as  credits  to  the  stock  accounts  affected. 


Form  376-1 M-4-7-11  R.  P.  Co. 

Account  No.                                                                                              Sheet   No. 
SiiK-arrnnnf    No.                                                                                                                                              ,- 
Name  of  Sub-account 

£1 
Q 

Order 
No. 

Description  of  Material 
and  Supplies  Used 

Quantity 

0} 

> 

For  What  Pur- 
pose Used 

1 

1 

t 

1 

1 

1 

Fig.  174.— ForxM  28. 


Supply  Orders  after  being  entered  in  the  stock  records  are  posted  to 
the  Material  and  Supplies  Used  Records   (form  28,  Fig.   174),  being 


250 


AMERICAN  MINE  ACCOUNTING 


charged  to  their  proper  account  or  sub-division  as  the  case  may  be. 
The  charges  as  shown  by  this  record  are  summarized  and  journalized 
at  the  end  of  the  month. 

From  this  detailed  Record  of  Supplies  Used  there  is  made  up  each 
month  and  forwarded  to  the  Auditor  a  Report  of  Materials  and  Supplies 
Used,  form  29  (Fig.  175). 


UTAH  FUEL  COMPANY 

Seport  ofallMkUHaU  and  Supplie*  u»ed  in  Operation  of ; Mne  for  mrtth  of. .797 

DESCRIPTION  OF 
MATERIALS  AND  SUPPLIES  USED 

QUANTITY 
USED 

?EIOE 

VALUE. 

Folio 

RECAP. 

ACCOUNT   CHARGEABLE 

FOR  WHEN  PURPOSE  USED 

N„. 

Name  of  Sub-Account 

n 

v-^ 

_ 

_ 

_ 

■      -              -         ~ 

r 

- 

■        ■ — 

_ 

Fig.  175.— Form  29. 


UTAH  FUEL  COMPANY 

statement  of  Local  Coal  Sales  at                                                         Mlno                                         191 

DR.                                                                                                            OR. 

SOLD  TO 

WEIGHT 

TO  WHOM  SOLD  AND  HOW  COLLECTED 

WEIGHT 

RATE 

AMOUNT 

On  hand  from  previous  month 

Employes  Pay-Roll  Deductions 

Cash  Sales-B/0  vs  Mine  Sup't. 

Oars  set  for  Local  Sales  and  fret  Coal 

Other  Sales-B  /  C  vs 

aa  per  Weight  Tickets 

DATE 

CAR   NO, 

INITIAL 

KIND 

FREE  COAL: 

Employes  etc.  per  detail  on 

back  of  Output  Report- 

Boarding  House 

Store  &  Office  Bldg. 

Various  Mine  Bldgs. 

Hospital 

1 

Loss  in  Weights 

On  hand  last,  day  of  month 

Total    1 

Totals 

Tlua  report  luuat  cover  ALL  wlos  aud  Free  Coal  »t 

mines  each  mouth  and                           Covrect: 

1 

of  Coal   S 
of  muoth. 

>leskeptutM 
aa  above,  mu 

Inoeaod 
St  be  sbo 

JUtput  rep 
™  a8.  "0. 

ort. 
Hand- 

Coal  oD  hand  last  dnj                                                                                     Mine  Supt, 
on  Output  Report. 

Fig.  176.— Form  30. 


A  detailed  statement  of  the  local  Coal  sales  is  made  up  monthly  and 
sent  to  the  Auditor  (form  30,  Fig.  176). 

All  fuel  shipped  to  the  Coke  ovens  for  making  Coke  is  charged  out 
through  the  supply  account,  and  at  the  end  of  the  month  the  total  amount 
so  charged  is  journalized,  debiting  Supply  account  and  crediting  Earnings. 

Invoices. — All  invoices  come  to  the  Purchasing  Agent,  who  checks 


MINING  COAL  AND  MAKING  COKE 


251 


prices  and  terms.  The  original  and  duplicate  copies  are  forwarded  to  the 
mine  receiving  the  material  in  question.  The  Material  Clerk  checks 
against  the  material  received  and  also  the  purchasing  order  and  if 
correct  he  O.  K/s.  Each  invoice  is  then  entered  in  the  stock  ledger, 
giving  all  information  called  for.  The  original  invoice  is  then  forwarded 
to  the  Purchasing  Agent,  by  him  turned  over  to  the  Auditor  for  Voucher- 
ing,  it  then  goes  to  the  Treasurer  for  payment. 

A  record  of  all  orders  placed  is  kept  by  the  Purchasing  Agent, 
showing  the  Requisition  and  Order  number  and  date,  who  ordered  from 
and  information  regarding  the  receipt  and  forwarding  of  the  invoices. 
See  form  31  (Fig.  177). 


UTAH  FUEL  COMPANY 

Record  of  orders  placed  for  material  and  invoices  received  and  transmitted  for  vouchering 

mine 

1 

Req. 

Order 

Ordered  from 

Material  and 
Supplies 

Invoices  received  and  transmitted.              1 

No. 

Date 

No. 

Date 

1 

To 
Mine 

From 
Mine 

To 
Auditor 

Invoice.              1 

Date 

Amount 

1 

Fig.  177.— Form  31. 


Bills  Collectable. — These  bills  are  really  accounts  receivable  of  a 
sundry  nature.  They  are  made  out  to  cover  rent  due  from  tenents  not 
in  the  employ  of  the  company,  providing  it  has  not  been  paid  in  cash 
when  due,  also  for  material,  fuel  or  labor  furnished  to  individuals. 

Boarding  House — ^Record  of  Meals  Served. — This  record  is  kept  on 
form  32  (Fig.  178)  by  the  boarding-house  manager.  All  meals  furnished 
whether  free,  chargeable  or  cash,  are  accounted  for.  The  manager  fills 
in  the  name  of  each  person  he  boards,  his  check  number,  if  an  employee 
of  the  company,  and  the  number  of  meals  served  to  him  each  day;  the 
balance  of  the  information  called  for  is  filled  in  by  the  Mine  Clerk. 

Board  is  furnished  to  employees  of  the  company  only  on  presentation 
of  an  order  from  the  mine  office  properly  signed,  stating  that  the  bearer, 

Name ,  check  No. . .  is  entitled  to  room  and  board 

until  further  notice;  on  the  issue  of  the  order  employee  is  charged  with 


252 


AMERICAN  MINE  ACCOUNTING 


board  until  the  order  is  returned  to  the  office  upon  his  leaving  the  board- 
ing house,  by  the  employee  of  the  company. 


Record  of  Meals 

Served 

at 

NAME 

Ck.No 

Mo 
Meals 

RATE 

Room  Rent 

Total  to 
Collect 

HOW  COLLECTED                    ||| 

Per 
Meal 

Per  MoDtl 

PajRoll    1        Cash 

B.C.       If 

1 

1 

1 1 

Jl 

—l 

1 1 

1 -1 

Fig.  178.— Form  32. 


Boarding  House — ^Receipts   and  Expenditures. — ^A  monthly  report, 
form  33  (Fig.  179),  covering  the  receipts  and  expenditures  on  account  of 


UTAH 

BOARDING  HOUSE  REPORT 

FUEL  COMPANY 

Mint!     Month  nf 

J91 

- 

EXPENDITURES 

AMOUNT 

RECEIPTS 

AMOV 

NT 

Mdee  on  Hand  from  Last  Month 

Pay  Roll  deductions 

ProviAona 

Oroceries 

Bills  Collectible  vs.  Mine  Sup' t  for  Cash 

Meats 

Milk 

••             •>          vs. 

Less  Mdse  <m  Hand 

Labor 

Manager's  Salary  (j>rop'n  of) 

"        Expense 

Cooks- Number  of 

Waiters      ..       " 

Janit<yrs     '•       •■ 

Otlier  Expenses 

Coal                Tans  at 

Free  Meals  Furnished 

Laundry 

«          <. 

Cooking  Utensils 

<.              « 

Fixtures  ami  Repairs 

Charged  to  Mine  Expenses  and  Credited  to 

Boarding  House  Receipts 

Total  Expenditures 

Total  Receipts 

Oain 

Loss 

1 

No.of3Ieals  Served  and  Collected  for  on  Pay  Rolls 

Amount  Realized  for  Each  Meal  Served 

cts. 

^'     by  Bills  Collectible 

Cost  per  Meal,  Provisions 

cts. 

<.     4.         ..        Free  to  Employes 

.,        Labor 

cts. 

Total  Meals  Served 

..           <.        Other  Exjyenses 

cts. 

Total  Cost 

cts. 

Oain  or  Loss  per  Meal 

cts. 

1 

Correct, 

.. 1 

Boarding  House  Manager 

Min 

,Supe 

rinte 

tdent    1 

Fig.  179.— Form  33. 


the  boarding  house  is  made  out  in  triplicate  by  the  mine  clerk.  Original 
to  the  Auditor,  duplicate  to  General  Manager,  triplicate  to  Boarding- 
house  manager.  This  report  is  made  up  from  and  checks  with  the  board- 
ing-house accounts  in  the  ledger. 


MINING  COAL  AND  MAKING  COKE 


253 


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AMERICAN  MINE  ACCOUNTING 


Rent  Record. — A  record  is  kept  on  form  34  (Fig.  180),  of  the  rent 
account  with  each  dwelling  house  of  the  company,  showing  the  lessee, 
check  number,  rental  value,  how  collected  and  remarks.  Entries  are 
made  on  these  records  when  houses  are  assigned  to  employees  and 
again  when  they  are  vacated.  The  monthly  rent  is  posted  from  and 
to  the  Pay-roll  or  Cash  Book  as  the  case  may  be. 

Statement  of  Rent  Account. — ^A  Statement  of  the  Rent  Account  is 
made  out  monthly  on  form  35  (Fig.  181),  by  the  Mine  Clerk  and  for- 
warded to  the  Auditor  with  the  Pay-roll.  This  statement  covers  the 
amount  of  rent  collected,  how  collected,  house  number  and  lessee.  All 
dwellings  are  listed  on  this  statement  in  numerical  order  and  if  vacant  a 
notation  is  made  in  the  remarks  column. 


Form470.12-5-101m-R.P.            pyg^     COMPANY 

Statement  of  Rent  Account  at                       Mine.  Month  of 

101 

1 

House 
No. 

Occupied  by 

Rent  this 
Month 

How  Collected 

Remarks 

Pay-roll 

Cash 

Bills  Collectable 

RENT  ROLL 

Mine 

191 

% 

INSTRUCTIONS 

Show  every  house  number  in  consecutive  order  each 
month,  whether  occupied  or  vacant,  and  if  vacant  so  re- 
port it. 

This  statement  should  show  all  rents  and  agree  with 
collections  on  Pay-rolls,  Cash  and  Bills  Collectable  and 
record  kept  at  the  mines. 

Bills  Collectable  must  be  made  and  forwarded  to  this 
office  through  regular  channel  for  all  rents  due  and  not 
paid  through  Pay-roll  deduction  or  Cash. 

When  rent  is  less  than  a  full  month  give  number  of  days 
and  explanation  under  head  of  "  Remarks.  " 

Rents  refunded  by  vouchers  account  over  collections 
should  be  shown  in  red,  giving  name  of  lessee,  etc. 

Send  statement  to  Auditor,  with  distribution  of  Pay- 
rolls, each  month. 

i 

See  other  Side  for  Instructions 

correct: 

Mine  Supt. 

Fig.  181.— Form  35. 


MINING  COAL  AND  MAKING  COKE 


255 


Animal  Report. — A  monthly  statement  covering  all  animals  at  the 
mine  is  made  out  on  form  36  (Fig.  182)  and  forwarded  to  the  General 
Manager,  showing  Name,  Condition,  working  or  idle,  etc.,  on  the  reverse 
side  of  this  statement  is  a  recapitulation  showing,  animals  at  work,  on  the 
range,  killed  or  sold,  etc. 


Form  554-2m— 7-9-10 


FUEL  COMPANY 


ANIMAL  REPORT 
Report  of  Horses  and  Mules  at Mine  For. 


.191- 


No. 


Kind 


Ht. 


Age 


Wt. 


|3 


Killed  or 
Inj  ured 


Name  of 
Man  in 
Charge 


Sold  or  Trans- 
ferred 


To 


Amt. 


RECAPITULATION 

Anirrifilq  nt,  minps  first  of  month 

Animals  transferred  durinp;  month  ■ 

Animnlq  on  mnfp   last   of  month 

Total  on  hand 

No.  of  Animals  injured  during  montl 
No.  of  Animals  died  during  month  a 

\ 

cct.  sic 

sness — 

urv 

Average  No.  of  Animals  working  during  mo 
Average  No.  of  Animals  idle  at  barn  during 
Average  No.  of  Animals  on  range  during  mo 
Total  No   last  of  month 

nth 
month 
nth 

Note;  Give  cause  of  Death  or  injury  to  each  Animal 
Remarks 


Correct- 


Mine  Supt. 


-Approved- 


Veterinarian 


Fig.  182.— Form  36. 


Animals— Killed  and  Sold. — A  monthly  report  of  Animals  killed  and 
sold  is  made  out  in  duplicate  by  the  mine  clerk  on  form  37  (Fig.  183). 


256 


AMERICAN  MINE  ACCOUNTING 


The  original  copy  goes  to  the  Auditor.  Animals  purchased  are  shown  on 
the  debit  side  and  animals  killed  or  sold  shown  on  the  credit  side.  This 
report  is  a  detailed  statement  of  the  Animals  Killed  and  Sold  Account  in 
the  ledger. 


REPORT  OF  ANINALS  KILLED  AND  SOLD  at Mine 

Balance  from  last  month 

Balance  from  last  month 

Balance 

Charge  HauUng 

Animals  at  mine  first  of  month 

Animals  on  range  first  of  month 

Animals  purchased  during  the  month 

Animals  Killed  &  Sold  during  month 

Animals  at  mines  last  of  month 

Animals  on  range  last  of  month 

Total  on  hand 

To                                                                             Correct 

Fig.  183.— Form  37. 

Forage  Report. — A  monthly  report  (form  38,  Fig.  184)  is  made  out 
showing  the  receipts  and  consumption  of  Hay  and  Grain  during  the  month, 
Medicines,  Barn  labor,  etc.  The  original  copy  goes  to  the  General  Man- 
ager and  the  duplicate  to  the  Auditor. 

Nationality  Report. — At  the  end  of  each  month  a  Nationality  report  is 
made  out  in  triplicate  covering  the  force  employed.  The  information  for 
this  report  is  taken  from  the  pay-rolls  where  the  nationality  of  each  man 
is  noted.  Original  copy  goes  to  the  Auditor,  duplicate  to  the  General 
Manager  and  triplicate  to  the  Superintondent.     See  form  39  (Fig.  185). 

Daily  Report  of  Mine  Operations. — At  the  end  of  each  day's  run 
a  daily  report  of  operations  is  made  out  in  triplicate  (form  40,  Fig.  186). 
The  original  copy  going  to  the  Auditor  and  the  Duplicate  to  the  General 
Manager. 

This  report  covers  the  Force  employed.  Animals  working,  Shots  fired 
and  missed.  Cars  dumped.  Trips  run.  Amount  of  Coal  mined,  shipped  and 
on  hand  according  to  grades,  also  the  time  the  mine  worked,  delays  and 
the  cause. 

Daily  Report  of  Coke  Oven  Operations. — A  daily  report  covering  the 
operation  of  the  Coke  Ovens  is  made  out  in  triplicate  (form  41,  Fig. 
187) .  The  original  copy  goes  to  the  Auditor,  the  triplicate  to  the  General 
Manager. 


MINING  COAL  AND  MAKING  COKE                   257 

UTAH     FUEL    COMPANY 

Report  of  Barn  Supplies  and  Service  At ...Mine 191 

POUNDS    GRAIN 

POUNDS    HAY 

BRAN 

CORN 

OATS 

ALFALFA 

WILD 

On  Hand  First  of  Month 

Aver.  No.  Animals  Fed  Per  Day 

Received  During       " 

<«      ••       ..Working  In  Mine 

TOTAL 

..      ..       ..  Outside 

Fed  During  Month 

..      ..        ..Networking 

Sold     .. 

TOT.\L 

No.  .inimals  KUled 

..        Injured 

On  Hand  Last  of  Month 

.«        ..        InBam 

Fed  Per  Animal  Per  Day 

..        c.       In  Pasture 

Total  Amount  Expended  for  Labor  $ 

'.         "  Mediclne8 

Cost  Per  Animal  Per  Day:               Grain                   Hay                    Labor                    Medicine                           Total 

Medicine  on  Hand  Last  of  Month 

Correct 

Approved 

Mine  Supt. 

Verterinarian 

Fig.  184.— Form  38. 


UTAH   FUEL  COMPANY 

Mme___ 

_    ..J91.-_ 

NATIONALITIES 

Miners  in 
Mine 

Day  Men 
in  Mine 

Day  Men 
Outside 

Supt.  Mine 

Foreman 

Clerks,  Opr. 

Janitor 

Coke  Oven 
Men 

Men  on 

Construction 

Work 

TOTAL 

American 

German 

Finn 

Swede 

Austrian 

Slaus 

French 

Italian 

Greek 

Negroes 

Mexican 

Japanese 

Chinese 

TOTALS 

Original  to                     Auditor 
Duplicate  to                           Gen'l  Mgr. 

Triplicate  to 

Gen'l  S 

upt. 

Mine  Supt. 

Fig.  185.— Form  39. 


17 


258 


AMERICAN  MINE  ACCOUNTING 


Form9.10M-2-7-ll-R.P.Co.         UTAH  FUEL  COMPANY 

Daily  Report  of  Mine  Operations Mine  No 191. 


Men  Employed 

Inside 

Out- 
side 

Total 

Miscellaneous 

No. 

Miners ' 

Animals  in  Mine 

Drivers 

Outside 

Trappers  and  Couplers 

Not  Working 

Hoist  and  Ropemen 

On  Construction  Work 

Other  Day-men 

Shots  Fired 

Shots  Missed 

Machinists  and  Helpers 

Mine  Cars  Dumped  (Coal) 

Pumpmen 

(Rock) 

Engineers  and  Firemen 

Crushermen 

Trips  Made  by                   Hoist 

Pumpers  and  Pushers 

" 

Couplers 

" 

Coal  Loaders 

" 

Other  Daj'-men 

" 

" 

Construction  Work 

" 

Boarding  House 

Supt.,  Mine  Foreman 

Clerks  and  Janitor 

TOTAL 

COAL  MINED,  SHIPPED  AND  ON  HAND  NOT  BILLED  OUT 


Kind  of  Coal 


Commercial  Lump 


Railway 


Run  of  Mine 


Smelter 


Nut 


Slack 


Dust 


Dust  Wasted 


Coal  to  Boilers  (kind) 


Coal  to  Coke  Ovens 


Local  Scales  (kind) 


Railway  Engines  (kind) 


Company  Mine  Buildings 


Rock  and  Waste 


TOTALS 


Mined 


Cars 


Coal        Box 


Tons 


Shipped 


Cars   Tons 


On  Hand 


Cars   Tons 


Mine  Worked 

Hours 

Min 

"      Idle 

" 

" 

Account 

" 

Delayed 


Fig.  186.— Fokm  40. 


MINING  COAL  AND  MAKING  COKE 


259 


This  report  covers  the  Force  employed  and  statistics  regarding  the 
operation  of  the  ovens,  the  production  and  disposition  of  coke  according 
to  grades,  etc. 


Form  489-1-12-1 1-2 M-R.  P.  Co. 

UTAH  FUEL  COMPANY 


Daily  Report  of  Coke  Oven  Opei 

-ation 

3. 

Sunnyside, 

-191 

.... 

First  Class 

Gas  Coke 

Screenings 

Total 

Production 

■»rt 

Loaded  in  R.  R.  Cars 

Is 

Docked 

Q 

Total 

Brought  Forward 

Total 

Coke  Billed 

Cars 

Cars 

Cars 

Cars 

d 

Loads  Unbilled 

s-S 

Part  Loads 

l« 

On  Docks 

CQ 

Total 

No.  Ovens  Pulled  and  Charged 


No.  Ovens  Pulled  Only 


No.  Ovens  Charged  Only 


No.  Ovens  Idle  Account  Repairs 


No.  Ovens  Lost  Account  Not  Ready 


No.  Ovens  Lost  Account 


No.  Ovens  Lost  Account 


No.  Ovens  Burning 


No.  Ovens  in  Operation 


No.  Ovens  Not  in  Operation 


Total  Number  of  Ovens 


Slack  Record 


Brought  Forward 


Slack  Dumped 


Total 


Slack  Charged 


Cars 


Balance  in  Bins 


Tons 


Men  Employed 


Superintendent 


Foremen 


Clerks 


Weightmen 


Bin  Men 


Larry  Men 


Cart  Men 


Car  Droppers 


Blacksmith  and  Helpers 


Mason  and  Helpers 


Track  and  Water  Men 


Plastering  Oven  Doors 


Other  Day  Men 


Total  Company  Men 


Levelers 


Coke  Pullers 


Coke  Loaders 


Total  Number  Men 


Remarks: 


Superintendent  of  Coke  Ovens 


Fig.  187.— Form  41. 


260 


AMERICAN  MINE  ACCOUNTING 


Monthly  Report  of  Operations. — This  report  (form  42,  Fig.    188)  is 
made  out  in  tripHcate  at  the  end  of  each  month,  the  original  copy  going 


Forms  226  2  M  3-15-11  R.  P.  Co. 

UTAH  FUEL  COMPANY 


Average  Report  of  Operations 



M 

Hne  No. Month  of 

191- 

1 

.2 

e5 

Last  Year 

Mine  Operations 

J3 

C! 
O 

.2 

.£3 

Mine  Operations 

Same 
Month 

Average 
Tonnage 

O  S 

iJ 

No.  days  mine  worked 

Avg.  No.  trips  made  by 

Total  tons  coal  mined 

Hoist 

Total  mined  from  pillars 

"          "          "  entries  and  rooms 

Average  No.  men  in  mine 

Miners 

Day  Men 

Drivers 

Hoist  and  rope  men 

Trappers  and  couplers 

No.  cars  loaded 

Animals  in  mine 

Coal 

Average  No.  men  outside 

Box 

Day  men 

Percent,  coal  cars 

Coal  loaders 

"         box  cars 

Dumpers  and  top  men 

Commercial  lump 

Couplers 

Railway  lump 

Engineers  and  firemen 

Run  of  Mine 

Men  hauling  props 

Nut 

Powder  used 

Slack 

Pounds  Hercules 

Dust 

"        black 

Local  Sales 

No.  shots  fired 

Coal  to  boilers 

"        "      missed 

Dust  wasted  at  mines 

No.  mine  cars  dumped  coal 

Rock  and  waste 

*'         "         "           "         waste 

Hours  idle  account  of 

No.  hours  delayed  acct. 

COKE  OVENS 

COKE  OVENS 

Avg.  No.  Co.  day  men                       | 

No.  days  ovens  worked 

"     coke  pullers 

"     tons  coal  charged 

"     Levelers 

"     coke  made 

"     Loaders 

Avg.  tons  made  per  day 

"    storing  coke 

Percentage  of  coke  to  coal 

No.  cars  coke  loaded 

Avg.  No.  ovens  charged 

No.  ovens  delayed  acct. 

"        "         "       drawn 

No.  tons  coke  stored 

1 

Fig.  188.— Form  42. 


MINING  COAL  AND  MAKING  COKE 


261 


to  the  Auditor,  and  the  duplicate  to  the  General  Manager.  The  report 
covers  statistics  of  Force  employed  at  both  mine  and  coke  ovens,  also 
tonnage  for  the  month,  previous  year,  etc. 

Weighmasters  Report. — ^All  railroad  cars  loaded  are  weighed  and 
recorded  on  a  track  sheet  (form  43,  Fig.  189)  made  in  triplicate.  The, 
original  copy  goes  to  the  Auditor,  the  duplicate  to  the  Chairman  of  the 
Local  Freight  Bureau,  the  triplicate  copy  remains  on  file.  Regular 
Bill  of  Lading  covering  coal  shipped  is  made  out  from  this  report. 

Instructions  for  filling  out  the  forms  are  printed  at  the  bottom. 


FormL.U.F.  B.  18 

u 

TA 

ORIGINJ 

H  FUE 

L  ( 

re  w 
) 

Form  U.  F.  Co.,  478.    7-12-10— lOm 

COMPANY 

on  Scalos  Nc 

Date        191  — 

$  1 

si 

Offl 

■¥ 

S  2 
11 

6 
Cars 

1 
1 

1 
•53 

■s 

10 
Destination  Weights 

o 
-So 

12 

Marked 

Weight 

of  Car 

a: 

si 

1 

13 

'S 

6 

O 

Tare 

t 
^ 

1 

1 

1 

INSTRUCTIONS 

Columns  1,  2,  3  and  4  to  be  used  only  by  Utah  Fuel  Company's  Mine  Offices. 
Columns  5,  6,  7,  8,  9,  11,  12,  and  13  to  be  used  by  Weighmaster. 
Column  10  to  be  used  by  C.  H.  Griffin's  Office. 

Scale  cards  covering  all  cars  reported  must  accompany  this   report  when  sent  to  Mine  Super- 
intendent's Office,  where  they  will  be  checked  with  this  report  and  filed  for  future  reference. 
Original  must  be  sent  daily  to  auditor. 

Duplicate  to  be  mailed  to  C.  H.  Griffin,  Chairman  Local  Utah  Freight  Bureau,  Salt  Lake  City. 
Triplicate  for  Mine  Superintendent's  file. 

Fig.  189.— Form  43. 


Shipping  Report. — A  daily  Shipping  Report  (form  44,  Fig.  190)  is 
made  out  in  duplicate  original  copy  to  the  Auditor  and  duplicate  to  the 
General  Sales  Agent,  this  report  is  made  up  from  the  Weighmasters 
reports.  There  is  also  added  by  the  Auditor  the  earnings  of  the  shipments 
shown. 


262 


AMERICAN  MINE  ACCOUNTING 


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MINING  COAL  AND  MAKING  COKE 


263 


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AMERICAN  MINE  ACCOUNTING 


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MINING  COAL  AND  MAKING  COKE 


265 


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266 


AMERICAN  MINE  ACCOUNTING 


UTAH     FUEL    COMPANY 

REPORT  OF  COAL  MINED  AND  DISTRIB-UTION 

Mine  No.                            Month  of                                        19 

MINED 

Total  Product 
Pounds 

Total  to  Acc't  for 
Founds 

Balance  on  hand  from  last  month, 

Mined  by  Miners,  Pay  Roll, 

Mined  by  Company,  Day  Men, 

Mined  Plus  Percentage  Deducted, 

Total, 

Leas  Lo3B  in  Weights, 

Plus  Gain  in  Weights, 

Total, 

,_. 

DISTRIBUTION 

Shipments,                                                                                                                     Lump 

•  »                                                                                                                     Run  of  Mine 

Nut 

••                                                                                                                              Slack  or  Screeninjs 

"                                                                                                                             Dust 

D.&R.G.R.E.  Engines  at  Mines    (  Per  Coal  Ticliets )                                            Lump 

"        ..            ..            «              ..      ..         X                                                   EunofMine 

Sold  at  Mines    (  Per  Local  Sales  Report )                                                              Lump 

Free  Coal   ( See  reverse  side  for  detail ) 

Coal  to  Boilers, 

1  <    t  (  Boarding  House                                                                                          Lump 

..    ••  Store  and  Office  Building, 

•  •    .»  Various  Mine  Buildings,                                                                                    «* 

Coal  to  Colce  Oven  Bins,                                                                                          Slaolc 

Coal  on  Hand  in  R.R,  Cars                                                                                          Lump 

<•            •>            •>        X                                                                                            Run  of  Mine 

— 

•  •             .«           "         "                                                                                             Nut 

"        "                                                                                            Slack  oc  ScreeningB 

Total, 

COKE 
Coke  OB  kind  from  previous  morth 

Coke.Mad«. 

POUNDS 

POUNDS 

Total  to  Ship 

Ainnvnt  Pb'rr*d                      .                                               ' 

BMnT)0<>  nn  Hn"d 

No.Vaysmne  Worked                                                        Correct.-            _  Mine. 

-"upt. 

(Reverse  Side) 
STATEMENT  OF  FREE  COAL  FURNISHED 

NAME 

OCCUPATION 

KIND 

WEIGHT 

REMARKS 

Total, 

1 

Fig.  194.— Form  48. 


MINING  COAL  AND  MAKING  COKE 


267 


Coal  and  Coke  Mined  and  Shipped. — A  daily  record  of  the  production 
and  shipments  of  both  coal  and  coke  is  kept  on  form  45  (Fig.  191). 
This  record  shows  the  production  according  to  grade,  also  the  shipments 
according  to  grade. 

Record  of  Operations  Mine. — This  record  is  in  book  form.  In  it  are 
recorded  each  day  the  production  of  Coal  according  to  grades,  the 


ESTIMATED  COAL  AND  COKE  TONNAGE  AND  EARNINGS 
Date                                      1903.  from                               Mine 

COAL 

II                                       «                                       1 

TONS 

EARN- OS 

TONS 

EARN- as 

TONS 

EAEN'OS]!    TONS 

EAEN*CS||    TONS 

EARN- OS] 

Utah  points  via  R.G.W.Ry. 

' O.S.L.R.R. 

Colo,  points  vU  D.&  R.G.R.R. 

<.        ..  C.M.Ry. 

Idaho    "        "    O.S.L.R.R. 

o 

Montana"    "            " 

Washington  "             " 

Oregon    "      "            " 

Nevada   "      <•  So.Pao. 

California  ....       .. 

TOTAL 

n.o.y.'JV''"'''' 

D.&  R.G.R.R. 

C.M.Ry. 

O.S.L.R.R. 

So.Pac.Co. 

TOTAL 

Coal  to  Coke  Ovens      C.G. 

..    ..     ..      ..       S.S. 

•.     ..  Boilers             C.C. 

"     "      ••                  W.Q. 

"     "      "                 C.G. 

8.8. 

..      ;.      ..            Somerset 

Coal  Sold  at  Mines 

Coal  Unoonsigned 

TOTAL 

TOTAL  COAL 

COKE 

' 

' 

rs 

Utah  Smelters 

..     Other  Industries 

Idaho 

' 

Montana 

Nevada 

California 

TOTAL 

TOTAL  COAL  AND  COKE 

REMARKS: 

Fig.  195.— Form  49. 


Force  employed,  and  misc.  information  regarding  Animals,  Shots  Fired, 
etc.  The  information  for  this  record  comes  from  the  Daily  Report  of 
Operations.     See  form  46  (Fig.  192). 

Record  of  Operations  Coke. — This  record  is  in  book  form.     In  it  are 
recorded  each  day  from  the  Daily  Report  of  Coke  Oven  Operations,  the 


268 


AMERICAN  MINE  ACCOUNTING 


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number  of  Ovens  Pulled,  charged  and  delayed, 
the  Coke  loaded  and  the  Force  employed.  See 
form  47  (Fig.  193). 

Report  of  Coal  Mined  and  Distribution. — At  the 
end  of  each  month  a  report  is  made  out  (form  48, 
Fig.  194)  covering  the  production  and  distribution 
for  the  month.  A  copy  of  this  report  is  sent  to  the 
Auditor. 

Estimated  Tonnage  and  Earnings. — This  is  a 
daily  report  made  out  by  the  mine  clerk  on  form 
49  (Fig.  195),  and  sent  to  the  Auditor.  This  re- 
port shows  the  shipments  classified  as  to  grade 
also  as  to  States  consigned  to  and  Railroad  lines. 
Against  the  grade  classifications  are  shown  the 
tonnage  and  estimated  earnings  therefrom  for 
each  shipping  classification. 

Cash  Book. — The  cash  book  is  kept  in  duplicate 

thus  doing  away  with  the  iextra  work  necessary  in 

d  rewriting  for  report  to  the  Auditor.    The  dupli- 

g  cate  page  is  torn  from  the  book  at  the  end  of 

0  each  month  and  forwarded  to  the  Auditor.     The 

1  .cash  book  is  ruled  four  columns  on  the  receipt 
%  side,  these  columns  are  headed.  Sundries,  Material 
^  and  Supplies,  Local  Coal  Sales.  On  the  disburse- 
[^  ment  side,  the  one  column  that  is  used  is  headed 

Remitted  to  Treasurer. 

Journal. — This  book  is  the  standard  journal 
and  used  as  such. 

Journal  of  Corrections — Coal  Sales. — This  book 
is  used  for  making  correction  in  the  weight  or 
price  of  Coal  or  Coke  shipped.  In  making  entries 
in  this  book  debits  are  shown  in  black  ink  and 
credits  in  red.  At  the  end  of  the  month  the  differ- 
ences in  the  weight  and  earnings  are  journalized  in 
the  usual  manner.     See  form  50  (Fig.  196). 

Ledger. — Ledgers  are  not  used  at  the  mines,  all 
accounts  are  kept  at  the  General  Office. 

WASATCH  STORE  COMPANY 

This  company  operates  stores,  doing  a  general 
mercantile  business,  at  the  various  mines  of  the 
fuel  company. 


i 


MINING  COAL  AND  MAKING  COKE  269 

The  following-  accounts  are  carried  on  the  general  ledger: 

1.  Treasurer  10.  Pay-roll 

2.  Buildings  11.  Coupons,  books  and  Stationery 

3.  Store  Fixtures  12.  Coupons  Outstanding 

4.  Teams  and  Wagons  13.  Taxes 

5.  Merchandise  Bought  14.  Insurance 

6.  Merchandise  Sold  15.  Depreciation  account 

7.  Expense  16.  Individuals  and  Companies 

8.  Earnings  •  17.  Profit  and  Loss 

9.  Vouchers 

1.  Treasurer. — This  account  is  handled  by  the  Auditor  the  same  as 
Cash.  When  Vouchers  are  paid  the  Treasurer  is  credited  and  Vouchers 
charged. 

2.  Buildings. — This  account  covers  the  cost  of  all  buildings  owned  by 
the  store  company. 

3.  Store  Fixtures. — ^This  account  covers  the  cost  of  all  store  fixtures 
and  furniture  of  the  company. 

4.  Teams  and  Wagons. — This  account  covers  the  cost  of  all  Teams, 
Wagons  and  Harness  of  the  company. 

5.  Merchandise  Bought. — All  merchandise  purchased  for  the  various 
stores  of  the  company  is  charged  to  this  account  through  the  Abstract  of 
Vouchers. 

6.  Merchandise  Sales. — All  sales  at  the  stores  are  credited  to  this 
account.  Charge  sales  being  charged  to  Individuals  and  Companies; 
Coupon  sales  being  charged  to  Coupons  Outstanding  and  cash  sales  are 
charged  to  Treasurer,  this  account  being  handled  exactly  the  same  as  the 
cash  account.  In  closing  the  books,  this  account  is  closed  into  the 
Merchandise  Bought  account,  in  order  to  arrive  at  the  actual  gross 
earnings.  The  balance  at  the  credit  of  this  account  (Merchandise  sales) 
represents  the  sales  at  cost. 

Sales  Report. — A  weekly  report  is  made  out  in  triplicate  on  form  51 
(Fig.  197),  at  each  store.  The  disposition  of  thesereports  is  explained  on 
the  forms.  This  report  covers  the  sales,  receipts,  and  remittances  in 
detail. 

7.  Expense  Account. — This  account  gives  all  salaries  of  store  em- 
ployees and  all  other  expenses  incurred  for  the  operating  or  maintaining 
the  stores  of  the  company  including  depreciation  charges. 

8.  Earnings. — The  monthly  gross  earnings  of  the  different  stores  of 
the  company  are  estimated  separately,  based  on  the  per  cent,  of  gross 
earnings  to  sales  for  the  previous  six  months,  and  entry  is  made  charging 
Sales  and  crediting  Earnings.  Inventories  are  taken  every  six  months 
and  any  adjustment  necessary  is  made  at  that  time. 

9.  Vouchers. — This  account  is  credited  with  all  Vouchers  passed  to 
the  Treasurer  for  payment,  as  per  the  total  of  the  Abstract  of  Vouchers 


270 


AMERICAN  MINE  ACCOUNTING 


Form  200 

WASATCH  STORE  COMPANY 

MANAGER'S  REPORT  OF  SALES,  RECEIPTS  AND  REMITTANCES 
Of    .                                                      Store  for  week  ended                                                      191 

SALES 

Coupon  Sales 

Ind.  and  Co.'s  Sales 

Cash  Sales,  per  Registers 

Total 

RECEIPTS 

Cash  on  Hand 

From  Coupon  Sales 

Ind.  and  Co.'s  "Coupons" 

"Cash" 

Cash  Sales,  per  Registers 

Over  or  Short 

Total 

REMITTANCES 

Acc't  Coupon  Sales  Sent  to  Auditor 

"     Ind.  and  Co.'s  "Coupons"  Sent  to  Auditor 

"Cash"  Sent  to  Treasurer 

"     Cash  Sales 

Balance  on  Hand  at  Store 

Total 

Original  to  Auditor  with  Coupon  Remittance 
DupUcate  to  Treasurer  with  Cash  Remittance 
Triplicate  to  Manager 
Correct: 

Detail  of   Balance 

Gold 

Silver 

Store  Manager 
191 
Compare  above  figures  with  exhibit  and  see 
that  they  agree.     Store  managers  will  retain 
impression  copy  of  this  report. 

Currency 

Total 

1 

Fig.  197.— Form  51. 


when  the  Vouchers  are  paid  this  account  is  charged  and  the  Treasurer  is 
credited. 

10.  Pay-roll. — The  store  Pay-rolls  are  made  up  in  the  same  manner 
as  the  mine  Pay-rolls  and  are  forwarded  to  the  Treasurer  for  payment. 
Payment  is  made  by  checks  and  the  Pay-roll  account  charged,  the 
Treasurer  being  credited.  The  Pay-roll  distribution  is  charged  to  ex- 
pense account. 

11.  Coupons,  Books  and  Stationery. — This  account  is  charged  with  all 
coupon  books  purchased  by  the  company,  also  with  all  store  stationery 
bought.     As  coupons  are  issued  they  are  charged  to  Individuals  and 


MINING  COAL  AND  MAKING  COKE 


271 


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Commencing  No. 
Closing  No 

3 

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Sold 

Commencing  No 

Closing  No 

73 

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1 

i 

£1 

or 

272  AMERICAN  MINE  ACCOUNTING 

Companies  A/C  and  credited  to  this  account.  The  mining  company 
collects  through  the  Pay-roll  for  coupon  books  issued  by  the  store  com- 
pany, and  at  the  end  of  the  month  when  these  collections  are  forwarded 
to  the  store  Treasurer,  he  reports  the  same  to  the  Auditor,  who  makes  a 
journal  entry  charging  Treasurer  and  crediting  Individuals  and  Com- 
panies A/C,  Stationery  is  charged  out  to  Expense  account  as  used. 
Coupon  Report. — At  the  end  of  each  month  a  Coupon  Report  is  made 
out  in  triplicate  on  form  52  (Fig.  198)  at  each  store.  The  disposition  of 
these  reports  is  stated  on  the  forms.  This  report  shows  the  coupons  on 
hand  the  first  of  the  month,  amount  received  during  the  month,  amount 
sold  during  the  month,  and  balance  on  hand  at  the  close  of  the  month. 

12.  Coupons  Outstanding. — The  company  issues  coupons  in  book  form 
to  facilitate  trading  at  the  company's  stores.  When  coupon  books  are 
issued  to  employees,  an  entry  is  made  in  a  Coupon  Register  for  this  pur- 
pose, listing  the  name,  Check  number,  House  number.  Coupon  numbers 
and  the  value  of  the  same.  Employee's  receipt  for  the  coupons  they 
receive  opposite  the  entry  in  the  register.  All  the  amounts  due  the 
company  for  coupons  issued  are  collected  on  the  mine  Pay-rolls.  Cou- 
pons redeemed  by  the  store  company  are  remitted  to  the  Auditor 
weekly. 

On  the  general  books  in  the  Auditor's  office,  an  entry  is  made  each 
month  charging  Individuals  and  Companies,  Coupon  account,  and 
Crediting  Coupons  Outstanding,  with  the  total  amount  of  Coupons 
issued  during  the  month.  An  entry  is  also  made  charging  Coupons 
Outstanding  and  crediting  Merchandise  Sales  with  the  total  amount  of 
coupons  taken  in  by  the  store,  and  remitted  during  the  month  to  the 
Auditor. 

13.  Taxes. — The  store  company  taxes  are  handled  in  the  same  way  as 
those  of  the  mining  company,  being  pro-rated  out  one-twelfth  each 
month  to  expense  account. 

14.  Insurance. — The  insurance  account  is  handled  in  the  same 
manner  as  the  mining  company  handles  theirs,  being  pro-rated  out  to 
Expense  account  one-twelfth  each  month. 

15.  Depreciation. — This  account  is  credited  with  the  various  amounts 
charged  off  each  month  to  Expense  account,  for  the  Depreciation  of  the 
Store  buildings.  Fixtures  and  Furniture,  and  Teams  and  Wagons.  The 
rate  of  Depreciation  is  figured  at  10  per  cent,  a  year  and  the  amount 
is  pro-rated  to  Expense  account  one-twelfth  each  month. 

16.  Individuals  and  Companies. — This  account  represents  the  total 
Charged  sales  and  is  credited  with  total  amounts  paid  on  account  each 
month. 

17.  Profit  and  Loss. — All  operating  and  Income  accounts  are  closed 
into  this  account  at  the  end  of  each  year. 


MINING  COAL  AND  MAKING  COKE  273 

A  monthly  Financial  Statement  is  made  up  by  the  Auditor  covering  the 
operations  of  the  company,  of  which  the  following  is  a  copy. 

WASATCH  STORE  COMPANY 

Exhibit 19 

INCOME  ACCOUNT 


For  the  month  of 

Gross  earnings 

Expenses 

Total  net  earnings  from  store 
ADD —    Vouchers,  Discounts,  etc. 

TOTAL  INCOME 
DEDUCT— Taxes  

Insurance  

Depreciation  

TOTAL  NET  INCOME 

INCOME  ACCOUNT 

Fiscal  year  to  date 

Gross  earnings 

Expenses 

Total  net  earnings  from  stores 
ADD,  Vouchers,  Discounts,  etc. 

TOTAL  INCOME 
DEDUCT— Taxes  

Insurance  

Depreciation  

ADD,  Actual  earnings  in  excess  of  estimated  earnings 

for  six  months  ended as 

disclosed  by  inventory 

LESS,  Dividend  No declared  and  paid  in 

NET  INCOME 

PROFIT  AND  LOSS  ACCOUNT 

By  balance  at  credit  of  Profit  and  Loss  account 

Income  as  above 

To  dividend  No 

Balance  

By  balance  to  credit  of  Profit  and  Loss  account 

BALANCE  SHEET 


Current  Asset. 

Fire  Insurance  (not  charged  out) 
Coupon  books  and  Stationery- 
Due  from  Indvs.  and  Companies 
Coupons  sold  mine  employees 
Due  from  Bills  Collectable 
Due  from  Utah  Fuel  Co. 
Cash  on  hand  at  stores 
Cash  in  hands  of  Treasurer 
18 


274  AMERICAN  MINE  ACCOUNTING 


CURRENT  LIABILITIES 


Vouchers 
Pay-rolls 
Coupons  Outstanding 

General  Accounts 

Merchandise 

Store  Fixtures 

Teams  and  Wagons 

Buildings 

Less  depreciation 

Capital  Stock 

Deferred  Accounts 

Unpaid  Taxes 
Profit  and  Loss 


CHAPTER  V 

MINING  AND  MILLING  GOLD  ORE 

ACCOUNTING  METHODS  OF  THE  PORTLAND  GOLD  MINING  COMPANY 

In  the  Cripple  Creek  District  of  Colorado,  the  Gold  bearing  ores,  which 
are  tellurides,  occur  in  a  system  of  veins  and  irregular  replacement  ore 
bodies.     The  veins  have  an  almost  vertical  dip  and  are  generally  narrow. 

The  development  of  these  Gold  deposits  is  by  vertical  shafts,  levels 
being  run  from  the  shafts  at  regular  distances.  The  vein  rock  is  broken 
down  in  the  stopes  with  Air  Drills,  it  is  then  loaded  into  tram  cars,  and 
trammed  to  the  shaft,  where  the  cars  are  run  onto  a  cage  and  hoisted  to 
surface.  At  surface  the  cars  go  directly  into  the  Ore  Houses  and  are 
dumped,  all  the  ore  is  screened,  the  coarse  ore  being  washed  and  hand 
sorted  before  shipment.  First  class  ore  is  shipped  direct  to  the  smelter, 
the  other  ore  is  sold  to  the  company's  mills  the  same  as  if  it  was  going 
to  a  custom  mill,  a  regular  treatment  charge  being  made. 

Ore  when  received  at  the  mill  goes  first  to  the  crushers  and  then  to  the 
concentrating  tables.  From  the  tables  the  concentrates  go  to  the  Barrel 
House  and  are  diverted  into  tube  mills  and  slimed  with  a  cyanide  solu- 
tion, the  pulp  passes  to  several  filter  presses  for  filtering.  The  rich  gold 
solution  from  these  presses  is  precipitated  on  zinc  dust. 

The  resulting  precipitates  and  concentrates  are  reduced  to  bullion. 

The  Portland  Gold  Mining  Company  operates  two  mills,  one  at  the 
mine  and  one  at  v""  ^lorado  Springs,  Colo.  In  their  method  of  accounting, 
each  mill  and  the  m'ne  are  independent. 

Books  of  account  t^e  not  kept  at  either  mine  or  mills  except  a  "Petty 
Cash"  Book,  but  book^reeping  is  done  at  the  Head  Office. 

The  accounts  for  th(   Victor  Mill  only  are  shown. 

275 


276 


AMERICAN  MINE  ACCOUNTING 


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MINING  AND  MILLING  GOLD  ORE 

HEAD  OFFICE— LEDGER  ACCOUNTS 


277 


General  accounts 


Sub-accounts 


^  Capital  Stock  *  '^ 

-V.  Securities 

N  Property 

-^Cash 

Vouchers  Payable 
Accounts  Receivable 


V 


Permanent  Equipment . 


y 


Loss  and  Gain 
Dividends 


Mining  Expense.  .S 


Furniture  and  Fixtures 
Drainage  Tunnel 


Victor  Mill. 


^ 


Buildings   * 
Machinery , 
Headworks 
Cars  and  Rails  * 
Pipe  Lines 

Tools  and  Appliances ' 
Stable  Account 
Office  Appliances 


Breaking  Ore 

Tramming 

Timbering 

Hoisting 

Sorting  and  Loading 

Pumping 

Lighting 

Assaying  and  Sampling 

Surveying 

Repairs 

General  Expense 

Coarse  Crushing  /"^-^       I 

Conveying  and  Samplhig' 

Fine  Crushing 

Concentrating 

Classifying 

Tube  Milling 

De-watering 

Agitating      — 

Precipitating    ^-^ 

Melting 

Filtering  ^^-^ 

Solution 

Tailings  Expense 

Assaying  Expense 

Bullion  Expense 

Concentrates 


278 


AMERICAN  MINE  ACCOUNTING 

HEAD  OFFICE— LEDGER  ACCOUNTS 


General  accounts 


Sub-accounts 


Portland  Mill 
Gold  Account 
Pay-roll 
Supplies 
Litigation  * 
Unclaimed  Wages 
Unclaimed  Dividends 


General  Expense, 


Officers'  Salaries 

Insurance 

Taxes 

Legal  Expense 

Miscellaneous 


Office    Expense. 


Salaries 
Rents 
Stationery  and 

Printing 
General  Expense 


x^Capital  Stock. — To  this  account  is  credited  the  amount  of  the  Capital 
Stock  of  the  company  (par  value).  The  debit  for  this  journal  entry- 
might  have  been  to  ''Subscription/'  "Treasury  Stock''  and  (or)  "Prop- 
erty," depending  entirely  upon  the  way  the  property  was  originally 
purchased  and  the  disposition  of  the  stock  at  the  time  the  company  was 
organized. 

y  Securities. — This  account  is  charged  with  all  investments  in  the  stocks 
or  bonds  of  other  corporations,  and  will  be  credited  with  the  proceeds 
of  the  sale  of  such  securities. 

-'Property. — This  account  is  charged  with  the  original  cost  of  the  mining 
property,  also  the  cost  of  additional  lands  purchased. 

V  Cash. — This  account  is  handled  in  the  usual  manner,  showing  the 
receipts,  disbursements  and  balance  on  hand  each  month. 
r     Vouchers  Payable. — This  account  is  credited  with  the  footing  of  the 
Voucher  Register  for  the  month  and  is  debited  with  all  Vouchers  paid 
during  the  month  as  per  Cash  Book. 

y  Accounts  Receivable. — This  account  shows  the  amount  due  the 
company  in  *the  aggregate.  Separate  accounts  are  kept  with  each 
individual  or  corporation  with  whom  an  account  is  opened. 

V  Loss  and  Gain. — The  following  accounts  are  charged  into  this  account 
each  month  by  journal  entry: 

Mining  Expense  General  Expense 

Victor  Mill  Gold. 

Portland  Mill 


MINING  AND  MILLING  GOLD  ORE  279 

When  the  surplus  credits  of  this  account  are  of  such  proportions  as  to 
warrant  the  Directors  in  declaring  Dividends,  the  amount  so  declared  is 
debited  to  this  account  and  credited  to  the  "Dividend''  account. 

V  Dividends. — This  account  is  charged  with  all  dividends  declared  by 
the  company  and  paid  to  stockholders. 

N  Permanent  Equipment. — This  account  is  charged  with  all  Plant 
Account  expense  each  month  as  per  Superintendents'  reports.  The  fol- 
owing  sub-accounts  are  carried  for  the  mine: 

Buildings  Pipe  Lines 

Machinery  Tools  and  Appliances 

Headwork  Stable  Account 

Cars  and  Rails  Office  Appliances. 

Accounts  are  also  carried  for  each  mill. 

Mining  Expense. — This  account  is  charged  with  Stoping  and  Develop- 
ment expense  as  shown  by  the  Mine  Agent's  report  each  month.  The 
following  sub-accounts  are  carried: 

Breaking  Ore  Lighting 

Tramming  Assaying  and  SampUng 

Timbering  Surveying 

Hoisting  Repairs 

Sorting  and  Loading  General  Expense. 

Pumping 

Furniture  and  Fixtures. — This  account  is  charged  with  all  office 
furniture  including  desks,  tables,  chairs,  typewriters,  adding  machines, 
check  perforators,  etc. 

Drainage  Tunnel. — This  account  is  charged  with  all  payments  made 
on  account  of  the  construction  of  the  Deep  Drainage  Tunnel  which  will 
furnish  permanent  drainage  for  the  mine  below  the  present  working  levels. 

Victor  Mill. — This  account  is  charged  with  all  milling  expenses  each 
month  as  per  reports  of  the  Mill  Superintendents.  The  following  sub- 
accounts are  carried: 

Coarse  Crushing  Precipitating 

Conveying  and  Sampling  Melting 

Fine  Crushing  Filtering 

Concentrating  Solution 

Classifying  Tailings  Expense 

Tube  Milling  Assaying  Expense 

De-watering  Bulhon  Expense 

Agitating  Concentrates  Expense. 

\  Portland  Mill. — This  account  is  handled  the  same  as  the  above. 

vGold  Account. — This  account  is  intended  to  cover  the  income  re- 
ceived from  the  sale  of  all  product  of  the  mine  and  mills,  and  repre- 
•sents  the  earnings  of  the  company  from  production. 

V  Pay-roll. — This  account  is  credited  with  the  amount  of  the  pay-rolls 
as  forwarded  from  the  mine  and  mills  and  charged  to  their  accounts; 


280  AMERICAN  MINE  ACCOUNTING 

when  the  checks  are  drawn  for  these  amounts  the  total  sums  are  charged 
to  this  account  from  the  Cash  Book. 

Supplies. — All  supplies  for  the  mines  and  mills  are  charged  to  this 
account  through  the  Voucher  Register,  and  credit  is  given  this  account 
Jor  all  supplies  used  by  the  mine  and  mills  as  per  the  monthly  Cost  Sheets. 
r '^  Litigation. — The  expenses  of  all  litigation  goes  into  this  account,  and 
kn  estimated  monthly  proportion  is  charged  out  each  month  to  Legal 
Expense. 

Unclaimed  Wages. — This  account  is  credited  with  all  unclaimet^ -wages 
of  workmen  which  have  not  been  called  for  during  a  period  of  six  months. 

Unclaimed  Dividends. — This  account  is  credited  with  all  dividends 
remaining  unclaimed  for  a  period  of  six  months. 

General  Expense. —  This  account  comprises  the  following  sub-accounts : 

Officers'  Salaries. — This  account  is  intended  to  cover  the  salaries  of 
corporation  officers  only. 

Insurance. — This  account  is  charged  with  a  monthly  proportion  of 
the  insurance  premiums  falling  due  in  the  year.  The  credit  for  this 
charge  is  to  the  "Insurance  Suspense"  account. 

Taxes. — This  account  is  charged  with  a  monthly  proportion  of  the 
Taxes  for  the  year.     The  credit  for  this  charge  is  to  the  "  Taxes  Suspense  " 
Recount. 

»      Legal  Expense. — This  account  is  charged  with  all  Counsels'  fees, 
"*Legal  retainers,  and  all    expenses    incident   to   any  litigation    of    the 
company. 

Miscellaneous. — This  account  is  intended  to  cover  Directors'  fees, 
traveling  expenses,  and  all  expenses  not  covered  by  the  above  accounts. 

Office  Expenses. — This  account  is  intended  to  cover  all  expenses  of 
the  General  Office  itself,  and  is  shown  under  the  following  sub-divisions. 

Salaries. — To  cover  office  help. 
•N  Rent. — To  cover  the  rent  of  the  General  Office. 

Stationery  and  Printing. — To  cover  all  books,  stationery,  printed 
matter  of  all  kinds  and  postage. 

Miscellaneous. — To  cover  all  General  Office  expenses  not  covered  by 
the  above,  such  as  Telephone,  light,  general  supplies,  etc. 

In  the  annual  report  to  stockholders  a  Financial  Statement  is  shown 
as  follows: 

SECRETARY  AND  TREASURER'S  REPORT 
Operation  for  1911 

Gross  value  of  Ore  mined  and  shipped  

Gross  values  recovered  by  New  Mill  

Net  cost  of  Mining  and  Milling  

Gross  profit  on  operations  


MINING  AND  MILLING  GOLD  ORE  281 

Operation  Continited 


Gross  profit  as  above 

Interest  Discount  and  Exchange 

Revenue  from  other  sources 

Net  profit  on  operation  of  mine  and  mills 


Surplus  or  Profit  and  Loss  Statement  for  1911 

Balance  January  1,  1911 
Net  pro^  ^  as  above 

Sundry  losses  on  railroad  claims  

Dividends  paid  

Depreciation: 

Value  in  place  of  ore  mined  

Mine  Property  

Mill  property  

New  mill  property  

Permanent  Equipment 

Ofiice  Furniture  and  Fixtures      

Railroad  Rolling  stock 

Drainage  tunnel  

Balance  to  1912  account  


Cash  Receipts  and  Disbursements  for  1911 

Balance  January  1,  1911  

From  operation  of  mine  and  mills  

Bills  Receivable  

Sale  of  Junk  and  Revenue  from  all  other  sources    

Vouchers  and  Pay  checks 
Dividends  paid 
Balance  January  1,  1911 


Balance  S fleet,  January  1,  1912 

Cash  on  hand  and  in  the  bank 
Ore  on  hand  at  the  mill 
Bills  and  Accounts  Receivable 
Store  and  Supplies  at  mine  and  mills 
Property  account: 

Mine  

Mill  

New  Mill  


Permanent  Equipment 

Railroad  Rolling  Stock 

Securities 

Furniture  and  Fixtures 

Drainage  Tunnel 

Litigation  and  Engineering  Suspense 

Insurance  Prepaid 


282 


AMERICAN  MINE  ACCOUNTING 


Unclaimed  Wages 
Unclaimed  Dividends 
Unearned  Treatment  Charges 
Capital  Stock 
Surplus,  or  Profit  and  Loss 


MINE  ACCOUNTS— MINE  BOOKS 


General  Accounts 

Sub-accounts 

Distributed  Accounts 

'  Breaking  Ore 

Carpenter  shop  and    Surface 

Tramming 

Blacksmith  Shop 

StoDinff 

Timbering 

Machine  Shop 

KJ  \J\J  ^Ll-^f^ 

Hoisting 

Boiler  Room 

Sorting  and  Loading 

Compressing 

Other  Expense 

Machine  Drills 

Auxiliary  Hoists 

Drifts 

Hoisting 

Crosscuts 

Electric  Plant 

Development 

Raises  and  Winzes 
Shaft  No.  1 

Waste  Haulage 
Ore  House 

Shaft  No.  2 

Tramming 

Shaft  No.  3 

Timbering 

Fuel 

■  Portland  Mill 

Lumber  and  Timber 

Milling 

• 

Freight 

Explosives 
SuppHes 

Tramming  to  Victor  Mill 

Buildings 

Pumping 

Machinery 

Lighting 

Headwork 

Assaying  and  Sampling 

Plant  Account 

Cars  and  Rails 
Pipe  Lines 

Surveying 
Repairs 

Tools  and  ApUiances 

General  Expense 

Stable  Account 

Office  Expense 

Office  Fixtures 

Victor  Mill  Account 

Cash 

Vouchers  Payable 

Accounts  Receivable 

Pay-roll 

'  Storehouse 

Supplies 

Explosives 
Lumber  and  Timber 

Fuel 

Insurance 

Hospital 

MINING  AND  MILLING  GOLD  ORE  283 

^  Stoping. — This  account  is  made  up  of  the  following  sub-accounts: 

Breaking  Ore  Hoisting 

Tramming  S'orting  and  Loading 

Timbering  Other  Expense 

Distribution  Sheets. — ^For  each  mine  opening,  both  stopes  and  in 
development  work,  that  is  active  during  the  month,  one  of  these  sheets 
is  made  out.  Fig.  199  Form  No.  6.  The  information  called  for  on  these 
sheets  is  taken  from  the  ''Machine  Men's  Reports"  (form  2),  the  "Tram- 
mer's Reports"  (form  13),  and  the  "Shift  Reports"  (form  4).  Addi- 
tional information  which  is  not  furnished  on  the  above  reports  is  taken 
from  the  books. 

The  total  amount  of  the  Stoping  account  on  the  ledger  for  the  month,  is 
equaled  by  the  sum  of  the  totals  taken  from  the  Stope  Distribution 
Sheets  for  the  same  period.  In  the  same  way  the  Development  account 
is  equaled  bj'  the  sum  of  the  totals  from  the  Development  Distribution 
Sheets. 
V   Development. — This  account  is  made  up  of  the  following  sub-accounts: 

Drifts  Shaft  No.  1 

Crosscuts  Shaft  No.  2 

Raises  and  Winzes  Shaft  No.  3 

••  Milling. — This  account  is  made  up  of  tHe  following  sub-accounts: 

Portland  Mill 

Freight 

Tramming  to  Victor  Mill 

Plant  Account. — This  account  is  madfe  up  of  the  following  sub- 
accounts: 

Buildings  Pipe  Lines 

Machinery  Tools  and  AppHances 

Headwork  Stable  Account 

Cars  and  Rails  Ofl&ce  Fixtures 

Cash. — Only  a  "Petty  Cash"  book  is  kept  at  the  mine  office. 

Vouchers  Payable. — This  account  is  credited  with  the  footing  of  the 
Voucher  Register  for  the  month  and  is  charged  with  vouchers  paid  for 
the  month  as  per  the  Cash  book. 

Pay-roll. — This  account  is  credited  with  the  gross  earnings  of  labor 
for  the  month  as  shown  by  the  Pay-roll  and  is  charged  with  the  Pay-roll 
account  paid  as  shown  by  the  Cash  book  each  month. 

Accounts  Receivable. — This  account  comprises  the  total  amount  due 
the  company  as  per  the  individual  accounts  on  the  ledger. 

Insurance. — ^This  account  covers  deductions  made  from  the  gross 
earnings  of  employees,  on  account  of  workmen's  collective  insurance. 


284 


AMERICAN  MINE  ACCOUNTING 


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MINING  AND  MILLING  GOLD  ORE  285 

These  deductions  a  e  2  per  cent,  of  the  gross  earnings  in  the  case  of 
underground  men,   and   11/2  per  cent,  for  surface   men.     The  com- 
pensation for  this  deduction  is  one-half  pay  for  disability  from  accident; 
special  indemnity  being  provided  for  fatal  or  more  serious  accidents. 
p  .  Hospital. — This    account   covers  deductions   made  from  the   gross 
,  earnings   of   employees   on   account   of   "Hospital   Insurance."     Each 
employee  is  charged  one  dollar  for  each  calendar  month,  receiving  in 
compensation  therefor  surgical  and  medical  attention  in  all  cases  of 
sickness  or  accident,  together  with  hospital  accommodations  whenever 
necessary. 
'^   Supplies. — ^This  account  is  made  up  of  the  following  sub-divisions: 

Storehouse  Lumber  ar>d  Timber 

Explosives  Fuel. 

MINE— SUB  -ACCOUNTS 

/Breaking  Ore. — This  account  is  made  up  of  the  following  charges: 

Machine  men  and  helpers,  labor      Explosives 

Hand  mine^^,  labor  Machine  Drills,  proportion 

Miners  supplies 

This  account  is  closed  into  Stoping  each  month. 

Tramming. — This  account  is  made  up  of  the  following  charges: 

Trammers,  labor 

Tramming  (Distributed  Account) — proportion 

This  account  closed  into  Stoping  and  Development  accounts  each 
month  on  a  tonnage  trammed  basis. 

Timbering. — This  account  is  made  up  of  the  following  charges: 

Timbermen  and  Helpers,  labor 

Lumber  and  Timber 

Timbering  (Distributed  Account) — proportion 

This  account  is  closed  out  each  month  to  Stoping  and  Development 
accounts  on  a  basis  of  cost  of  work  done. 

Hoisting. — This  account  is  made  up  of  the  following  charges: 

Engineers,  labor  Skip  Tenders,  labor 

Oilers,  labor  Boiler  Room  for  steam 

Topmen,  labor  Supplies 

Cagers,  labor  Repairs  to  Building  and  Equipt 

This  account  closed  out  each  month  to  Stoping  and  Development 
accounts  on  a  basis  of  tons  hoisted. 

Sorting  and  Loading. — This  account  is  made  up  of  the  following 
charges : 


gse 


AMERICAN  MINE  ACCOUNTING 

Sorting  ore,  labor  Supplies 

Loading  ore,  labor  Boiler  Room  for  steam 

Tramming  waste,  labor  Repairs  to  Ore  Houses  and  Equipt. 
Washing  Ore,  labor 

This  account  closes  into  Stoping  each  month. 

Other  Expense. — This  account  is  made  up  of  the  following  accounts: 

Pumping  Repairs 

Lighting  General  Expense 

Assa3dng  and  Sampling  Office  Expense. 
Surveying 

This  account  closes  out  into  Stoping  and  Development  accounts  each 
month  on  a  basis  of  tons  trammed. 

Drifts. — This  account  is  made  up  of  the  following  charges: 

Miners  and  Helpers,  labor  Tramming,  proportion 

Hand  miners,  labor  Hoisting,  proportion 

Miners'  supplies  Timbering,  proportion 

Explosives  Other  Expense,  proportion. 
Machine  Drills,  proportion 

This  account  closes  out  into  Development  account  each  month. 

Cross-cuts. — This  account  is  similar  to  the  above. 

Raises  and  Winzes. — This  account  is  similar  to  the  above. 

Shaft  No.  1. — This  account  is  similar  to  the  above. 

Shaft  No.  2. — This  account  is  similar  to  the  above. 

Shaft  No.  3. — This  account  is  similar  to  the  above. 

Portland  Mill. — This  account  consists  of  an  arbitrary  treatment  charge 
assessed  against  the  mine  by  the  mills,  for  the  reduction  of  the  ores  pro- 
duced by  the  mine.  The  charge  is  based  upon  the  assay  value  of  each 
lot  of  ore,  each  day's  shipment  constituting  a  lot.  The  scale  of  charges 
follows  the  prevailing  rates  charged  by  the  custom  mills  and  smelters. 

Freight. — This  account  is  charged  with  the  freight  paid  on  shipments 
of  ore  to  the  Colorado  Springs  mill.  It  is  distinct  from  the  freight  charges 
on  supplies  shipped  in,  which  charges  are  debited  directly  to  the  supply 
accounts. 

Victor  Mill  Tramming. — This  account  is  charged  with  the  labor  of 
motorman  and  a  proportion  of  the  Electric  Plant  for  power,  and  covers 
the  cost  of  running  a  5-ton  motor  car  between  the  mine  and  the  Victor 
mill. 

Buildings. — This  account  is  charged  with  all  labor,  supplies  and 
other  expenses  incident  to  the  construction  of  all  buildings  of  a  perma- 
nent nature.  In  making  charges  against  this  account,  the  particular 
building  affected  is  specified  so  that  the  charge  will  go  against  the  proper 
account. 


MINING  AND  MILLING  GOLD  ORE  287 

This  account  closes  into  Plant  Account  each  month. 

Machinery. — This  account  is  charged  with  the  first  cost  of  all  machin- 
ery plus  the  freight  on  the  same,  and  all  labor  and  supplies  incident  to 
the  erection  of  the  same.  In  making  charges  to  this  account  the  particu- 
lar piece  of  machinery  of  the  plant  affected  is  specified  so  that  the 
charges  will  go  against  the  proper  accounts. 

This  account  closes  into  Plant  Account  each  month. 

Headworks. — This  account  is  charged  with  all  labor  and  supplies 
incident  to  the  erection  of  the  Headworks  at  each  shaft,  including 
sheaves,  etc.  In  making  charges  to  this  account  the  shaft  affected  is 
specified  so  that  the  cost  of  the  different  Headworks  can  be  kept  separate. 

This  account  is  closed  into  the  Plant  Account  each  month. 

Cars  and  Rails.- — This  account  is  charged  with  the  first  cost  of  all 
Tram  Cars,  Motor  Cars,  and  Rails. 

This  account  is  closed  into  Plant  Account  each  month. 

Pipe  Lines. — This  account  is  charged  with  all  labor,  supplies,  etc.,  for 
the  building  of  all  water,  air  and  steam  lines.  In  making  charges  against 
this  account  the  kind  of  a  line  being  worked  on  is  specified,  in  order  to 
keep  separate  account  of  each  kind  of  work.  This  account  is  closed  into 
the  Plant  Account  each  month. 

Tools  and  Appliances. — This  account  is  charged  with  all  hand  tools 
and  portable  equipment  used  at  the  mine,  such  as  Compressed  Air 
Drills,  Machine  Shop  Tools,  Wood-working  Machinery,  Drill-sharpening 
Machines,  etc. 

This  account  is  closed  into  the  Plant  Account  each  month. 

Stable  Account. — This  account  is  charged  with  the  first  cost  of  all  live 
stock,  wagons,  buggies,  harness,  automobiles,  motor  trucks,  etc. 

This  account  is  closed  into  the  Plant  Account  each  month. 

Office  Fixtures. — This  account  is  charged  with  the  first  cost  of  all 
typewriters,  adding  machines,  check  perforators,  etc.,  also  the  office 
furniture,  and  fixtures. 

This  account  is  closed  into  the  Plant  Account  each  month. 

Storehouse. — This  account  is  charged  with  all  supplies  bought  that 
are  not  Explosives,  lumber  and  Timber  or  fuel.  Supplies  used  are 
credited  at  the  end  of  the  month. 

Explosives. — This  account  is  charged  with  all  explosives  bought  and 
at  the  end  of  the  month  are  credited  with  all  explosives  used. 

Lumber  and  Timber. — This  account  is  charged  with  all  lumber  and 
timber  bought  and  at  the  end  of  each  month  is  credited  with  the  amount 
used. 

Fuel. — This  account  is  charged  with  all  the  fuel  bought  and  at  the 
end  of  the  month  receives  credit  for  the  quantity  used. 


288  AMERICAN  MINE  ACCOUNTING 

MINE— DISTRIBUTED  ACCOUNTS 

Carpenter  Shop  and  Surface. — This  account  is  charged  with  the 
following: 

Carpenter  Foreman,  salary  Electric  Plant  for  power 

Carpenters,  labor  Surface  expense 

Supplies  Repairs  to  Building  and  Equipt. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  labor  performed. 

Blacksmith  Shop. — This  account  is  charged  with  the  following: 

Blacksmiths  and  helpers,  labor      Fuel 

Supplies  Repairs  to  Building  and  Equipt. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  labor  performed. 

Machine  Shop. — This  account  is  charged  with  the  following: 

Master  Mechanic,  salary  Electric  Plant  for  power 

Machinists  and  helpers,  labor  Repairs  to  Building  and  Equipt. 

Supplies 

This  account  is  closed  out  each  month  on  a  basis  of  labor  performed 
to  the  various  accounts  benefited. 

Boiler  Room. — This  account  is  charged  with  the  following: 

Firemen,  labor  Water  (paid  by  voucher) 

Fuel  Repairs  to  Building  and  Equipt. 

Supplies 

This  account  is  closed  out  each  month  on  a  basis  of  steam  used. 
Each  engine  is  equipped  with  a  revolution  counter,  and  the  Master 
Mechanic  furnishes  the  clerk  with  a  distribution  of  the  steam  used;  figured 
from  the  size  of  the  engines  and  the  revolutions  made  during  the  month. 

Compressing. — This  account  is  charged  with  the  following: 

Engineers,  labor  Boiler  Room  for  steam 

Supplies  Repairs  to  Buildings  and  Equipt. 

This  account  is  closed  out  each  month  on  a  basis  of  Air  used,  it  gen- 
erally goes  entirely  to  the  Machine  Drill  account. 

Machine  Drills. — This  account  is  charged  with  the  following: 

Repairs  to  Drill  Machines 
Sharpening  Steel,  etc. 
Compressor  for  air  used. 

This  account  closes  out  into  Stoping  and  Development  sub-accounts 
each  month  on  a  basis  of  Drill  Shifts  worked  by  the  machines. 

Machine  Man's  Report. — Each  machine  drill  miner  makes  out  one  of 


MINING  AND  MILLING  GOLD  ORE  289 

these  reports  for  the  shift  he  works,  Fig  200,  form  No.  2.  These  reports 
show  the  place  working  and  give  a  complete  record  of  the  progress  of 
drilling,  steel  received  and  dulled,  explosives  received  and  used,  a  dis- 
tribution of  their  working  time,  notes  on  any  breakages,  also  complaints. 
These  reports  go  to  the  Mine  Foreman,  and  are  later  turned  over  to 
the  Mine  Office. 


Form  M  2  2-24-12— 25M 

The  Portland  Gold  Mining  Co. 

MACHINE  MAN'S  REPORT 


Shaft  No. Level M.  Shift 

Place - 

Kind  and  Size  of  Drill  Used 

Number  of  Holes Total  Feet  Drilled 

Number  of  Drills  Received 

Number  of  Drills  Dulled 

Powder   Received Sticks 

Powder    Used Sticks 

Number Ft.  Fuse  Received 

Number Ft.  Fuse  Used - 

Time  Actual  Drilling- Hours 

Mucking Hours 

Barring  Down Hours 

Breakage: 

Machine 

Drills 

Timbers 

Complaints: 

Air  Line 

Poor  Steel 

Air  Pressure 

Poor  Machine 

No  Timbers 

Missed  Holes — . 

Remarks: 


Date 

Name- 


Machine  Man. 


Fig.  200.— Form  2. 

The  information  contained  in  these  reports  is  posted  daily  to  the 
Distribution  Sheets  for  the  various  underground  openings  affected. 
Auxiliary  Hoists. — This  account  is  charged  with  the  following: 

Engineers,  labor  Supplies 

Cagers,  labor  Boiler  Room  for  steam. 

As  these  "  Dinkeys"  or  third  compartment  hoists  are  used  principally 
for  lowering  timber,  and  handling  steel  both  in  and  out  of  the  mine,  the 
account  generally  closes  out  to  "Timbering"  and  "Machine  Drills." 

19 


290 


AMERICAN  MINE  ACCOUNTING 


Hoisting. — This  account  is  charged  with  the  following; 


Engineers,  labor 
Oilers,  labor 
Topmen,  labor 
Cagers,  labor 
Skip  Tenders,  labor 


Boiler  Room  for  steam 

Supplies 

Shaft  Repairs 

Repairs  to  Building  and  Equipt. 


In  making  charges  to  this  account  the  following  sub-divisions  are  made, 
Hoisting,  Top  Tramming,  and  Shaft  Repairs. 

This  account  is  closed  out  each  month  to  Stoping  and  Development 
accounts  on  a  basis  of  tons  hoisted. 

Hoist  Report. — The  Top  man  at  each  shaft  makes  out  for  each  shift 
a  Hoist  Report,  Fig.  201,  form  No.  23.  These  reports  show  the  material 
hoisted  and  the  grade,  also  the  levels  from  which  it  comes.  These  reports 
and  the  Trammer's  Reports  for  the  same  shaft  and  shift  must  check. 


Form  M-23— 2 

The  Portland  Gold  Mining  Co. 

HOIST  REPORT   SHAFT  t^*^ 

M— 8-29-11 

i^'Clock  Shift 

1Q1 

Level 

No. 

Cars 

of 

Ore 

Cars  of 
Mill 
Dirt 

Cars 

of 
Waste 

Water 

Cars  Waste 
Dumped  in 
Old  Stopes 

Remarks 

Tunnel, 

200 

400 

1000 

1100 

1200 

Totals         ! 

Foreman.                                                                               Topman. 

Fig.  201.— Fohm  23. 


Electric  Plant. — This  account  is  charged  with  the  following: 

Machine  Shop — Labor  of  electrician;  repairs  to  plant 
Electric  Power — commercifil ;  (paid  by  voucher) 
Supplies — lamp  renewals,  transmission  lines,  repairs. 

Account  is  closed  out  each  month  into  accounts  using  electric  power, 
such  as  Carpenter  Shop,  Machine  Shop,  Haulage  System,  and  Lighting. 


MINING  AND  MILLING  GOLD  ORE  291 

The  basis  of  the  distribution  into  these  accounts  is  shown  by  watt-meter 
readings. 

Waste  Haulage  System. — This  account  is  charged  with  the  following: 

Haulage  engineers,  labor 

Electric  Plant  for  power 

Repairs  to  tracks  and  equipt. 

Operation  and  maintenance  of  Elevators  and  Belt  Conveyors. 

The  following  sub-divisions  are  shown  for  this  account. 

Motor  cars 
Elevators 
Belt  Conveyors. 
This  account  out  each  month  into  "  Ore  Houses"  (Tramming  Waste). 

Ore  Houses. — This  account  is  charged  with  the  following: 

Sorting  Ore,  labor  Boiler  Room  for  steam 

Loading  Ore,  labor  Supplies 

Washing  Ore,  labor  Tramming  Waste  (Waste  Haulage 

System). 

The  following  sub-divisions  are  shown  for  this  account: 

Sorting  Tramming  Waste 

Loading  Washing. 

This  account  is  closed  out  each  month  into  "Sorting  and  Loading" 
a  sub-account  of  Stoping. 

Tramming. — This  account  is  charged  with  the  following: 

Supplies 

Tram  car  repairs 

Track  Repairs. 

This  account  closes  out  each  month  into  "Tramming"  a  sub-account 
of  Stoping. 

Trammers*  Tags. — Each  trammer  fills  out  and  places  on  each  car 
that  he  sends  up  a  tag,  Fig.  202.  form  No.  13.  This  tag  shows  the  grade 
of  material  in  the  car,  where  it  was  trammed  from,  where  to  and  whether 
it  was  taken  from  a  chute,  plat  or  rough  bottom.  When  the  men  are 
tramming  waste  for  filling  in  old  stopes,  they  make  out  one  tag  for  the 
rock  trammed  from  and  to  the  same  places,  if  they  are  changed  about  to 
different  places  they  make  out  separate  tags  to  cover  the  different  places. 
When  trammers  are  doing  other  work  than  tramming  they  must  state 
so  on  a  tag  showing  what  they  are  doing  and  the  time  in  hours  for  each 
job. 


292 


AMERICAN  MINE  ACCOUNTING 


The  Portland  Gold  Mining  Co- 


TRAMMER'S  TAG 


O'clock 

Shift, 

19 

Ore 

Mill   Dirt 

Waste 

Trimmpfl  from 

Level  No 

Taken  from 

Chute 

Piatt 

Rough  Bottom 

in  Bii 

iNo 

Trammer. 

Trammers  will  indicate  whether  "Ore,"  "Mill  Dirt,"  or  "Waste," 
by  putting  an  X  underneath  the  word;  the  same  with  "Chute," 
"Piatt"  or  "Rough  Bottom."  Fill  in  and  date  blanks,  sign  name 
and  send  out  with  car. 

If  on  other  work  than  tramming,  state  number  of  hours. 


Fia.  202.— Form  13. 


All  these  Trammers'  Tags  are  taken  up  by  the  Cagers  at  the  different 
shafts  when  the  cars  are  dumped,  at  the  end  of  the  shift  they  are  turned 
into  the  office,  sorted  out  and  counted,  the  count  being  entered  on  the 
Distribution  Sheets  for  the  various  underground  openings  effected. 

Timbering. — This  account  is  charged  with  the  following: 

Supplies 

Delivering  timber 
Auxiliary  Hoists,  proportion. 

This  account  is  closed  out  each  month  to  "Timbering"  a  sub-account 
of  Stoping. 

Timberman's  Report. — The  Timbermen  make  out  each  shift  a  report. 
Fig.  203,  form  No.  12,  for  each  place  timbered  during  the  shift  showing 
the  place  and  material  used  in  detail. 

These  reports  go  to  the  Head  Timberman  who  makes  out  for  each 
place  timbered  during  the  month,  a  Timber  Report,  Fig.  204,  form  No.  24. 
The  details  of  the  daily  reports  are  posted  to  these  Timber  Reports, 
showing  for  each  day  worked,  the  kinds  and  quantities  of  material  used 
on  the  different  jobs. 

These  reports  go  to  the  Supply  Clerk  at  the  end  of  the  month,  and 
have  the  cost  of  the  timber  entered  on  them. 


MINING  AND  MILLING  GOLD  ORE 


293 


Portland  Gold  Mining  Co. 
TIMBERMAN'S  REPORT 
OTlork    SV.i"ft                                                              no+o 

Level Stope  or  Drift 

Posts 

Caps 

Sills 

Ties 

But  Caps 

Stalls 

•1   [  ^^^ 

J     Raised 

Sprags 
Ladders 
Planks,  Ft. 

Timbermau 

Fig.  203.— Form  12. 


The  Portland  Gold  Mining  Company 
TIMBER  REPORT 

Month  of                                                     191 

II 

1 

Day 

1 

PlH 

1 

01 

O 

pq 

^ 
M 

c 
'.B 

1 

bO 
.S 

w 

J. 

c 
e 

1 

1 

1 

1 

2 

3 

1      1 

1 

Zi 

— 1 

31     1!         1         1         1         1         1         1         1      1      1      1      1      1      1      1      1           1 

Total 

1     1     1     1     1    1    1    1    1    1    1    1    1      1 

1 





1 

Fig.  204.— Form  24. 


294  AMERICAN  MINE  ACCOUNTING 

Fuel. — ^All  fuel  used  is  charged  to  this  account.  The  Master  Mechanic 
reports  to  the  Supply  Clerk  the  weight  of  coal  used  each  month.  This 
account  is  closed  out  to  the  different  accounts  benefited  on  a  basis  of  fuel 
used. 

Lumber  and  Timber. — This  account  is  charged  with  all  lumber,  timber, 
poles,  lagging,  ties,  ladders,  wedges,  etc. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited according  to  the  value  of  the  material  used. 

In  making  charges  to  this  account,  it  is  necessary  to  specify  the  job 
or  place  in  order  to  make  a  proper  distribution  of  the  account. 

Explosives. — This  account  is  charged  with  all  explosives  used,  that  is, 
powder,  caps  and  fuse,  together  with  the  cost  of  handling  same. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited according  to  the  value  of  the  explosives  used. 

In  making  charges  to  this  account,  the  particular  opening  to  which 
the  material  goes  is  specified. 

Ammunition  Order. — Each  Machine  miner  makes  out  an  Ammunition 
Order,  Fig.  205,  form  No.  11,  for  his  day's  supply  of  explosives.  These 
orders  are  filled  by  the  Powderman,  the  material  being  delivered  to  the 
proper  working  places. 


THE  PORTLAND  GOLD  MINING  CO. 


AMMUNITION  ORDER 

-O'clock  Shift.  190- 

-Level.  Place  Working 


-Sticks  11"  Powder. 

8 

Lengths  Fuse Feet  Long. 


-Machine  Man. 


In  sending  in  above  order,  Machine  Men  must  fill  out  the  blanks  indicating 
the  level  and  place  working.     Always  sign  your  orders. 


Fig.  205.— Form  11. 

The  Powderman  makes  out  a  Powderman's  Report,  Fig.  206,  form 
No.  3,  for  each  opening  that  is  active  during  the  month.  The  Ammuni- 
tion Orders  are  posted  to  these  reports  each  day  in  detail  showing  the 
date,  quantity  and  kind  of  powder,  fuse  and  caps  delivered. 

These  reports  are  turned  in  to  the  Supply  Clerk  at  the  end  of  each 
month  and  have  the  values  entered  on  them,  the  information  is  then 
posted  to  the  supply  records,  etc. 


MINING  AND  MILLING  GOLD  ORE 


295 


Level 

Form  M  3 

THE  PORTLAND  GOLD  MINING  CO. 

POWDER  MAN'S  REPORT 
Month                                                                          191 

1 

Day 

(V 

s 

6S 

8 

1 

* 

i 

1 

1 

1 

2 

3 

4 

: 

30 
31 

1 

1 

« 

Fig.  206.— Foem  3. 


Supplies. — This  account  is  charged  with  all  supplies  used  that  are  not 
covered  by  specific  accounts,  such  as  Timber  and  Explosives. 

In  making  charges  for  supplies  used  the  particular  job  must  in  all 
cases  be  stated,  to  enable  the  accounting  clerks  to  make  a  proper  dis- 
tribution of  the  charges  on  the  Supply  Records. 

This  account  is  closed  out  each  month  to  the  various  accounts  bene- 
fited on  a  basis  of  the  value  of  supplies  used. 

Pumping. — This  account  is  charged  with  the  following: 


Pumpmen,  labor 
Supplies 


Boiler  Room  for  steam 
Pump  repairs. 


This  account  closes  out  each  month  to  "Other  Expense,"  a  sub- 
account of  Stoping. 

Lighting. — This  account  is  charged  with  the  following: 


Electric  Plant  for  light 


Candles. 


This  account  closes  out  each  month  to  "Other  Expense,"  a  sub- 
account of  Stoping. 

Assaying  and  Sampling. — This  account  is  charged  with  the  following: 

Assaying,  labor  Electric  Plant  for  power 

Sampling,  labor  Fuel 

Supplies  Repairs  to  Building  and  Equipt. 


296 


AMERICAN  MINE  ACCOUNTING 


This  account  closes  out  each  month  into  "Other  Expense/'  a  sub- 
account of  Stoping,  on  a  tonnage  basis. 

This  account  represents  the  cost  of  taking  daily  samples  in  each  of 
the  working  stopes  and  development  places,  and  keeping  a  record  of 
same. 

All  assays  made  are  reported  on  blanks  used  for  that  purpose,  Fig. 
207,  form  No.  10,  showing  the  consecutive  assay  number,  description  of 
the  samples,  contents  and  values. 


Portland  Gold  Mining  Co. 

ASSAY  OFFICE 
I  hereby  certify  that  the  samples  assayed  for- 

Form  M  10— 5M— 11-15-11 
Victor,  Colo., 

No. 

Description 

Gold 
oz.      hdth. 

Value 

$             cts. 

Office  at 
PORTLAND  MINES 

Assayer 

Surveyin] 

Engii 

Assis 

y. — This  accc 

leers,  salary 
:ants,  labor 

Fig. 
)unt  i^ 

207.— 
3  char^ 

-Form  K 
^ed  wit 

). 

h  the 
>upplief 

follow 

3. 

ing: 

This  account  closes  each  month  into  ''Other  Expense,"  a  sub-account 
of  Stoping. 

Repairs. — This  account  is  charged  with  the  labor  and  supplies  used 
in  making  general  repairs  about  the  mine — repairs  which  are  not  directly 
chargeable  to  the  accounts  mentioned  above,  as  noted.  It  closes  out 
each  month  into  ''Other  Expense,"  a  sub-account  of  stoping. 

General  Expense. — This  account  is  charged  with  the  following: 

Superintendent's  salary 

Mine  Foreman's  salary 

Shift  Bosses'  salary 

Supplies 

Boiler  Room  for  steam  heat  for  buildings. 


MINING  AND  MILLING  GOLD  ORE  297 

This  account  closes  out  each  month  into  "Other  Expense/'  a  sub- 
account of  Stoping. 

Office  Expense. — This  account  is  charged  with  the  following: 

Chief  Clerk,  salary  Supplies 

Timekeeper,  salary  Telephone  and  Telegrams. 

Supply  clerk,  salary 

This  account  closes  out  each  month  into  "Other  Expense,"  a  sub- 
account of  Stoping. 

Victor  Mill  Account. — This  account  is  charged  with  the  amounts  of 
labor  performed,  and  supplies  furnished,  for  the  benefit  of  the  Victor 
mill.     It  closes  out  each  month  into  "Accounts  Receivable." 


GENERAL  STATEMENT  OF  ACCOUNTING 

The  only  account  books  used  at  the  mine  are  the 

Petty  Cash  Book 
Voucher  Register,  and 
Pay-roll. 

Cash  Book. — All  funds  received  by  the  company  at  the  mine  are 
entered  in  the  Cash  Book  in  the  usual  way.  All  cash  payments  are 
entered  in  the  Cash  Book,  showing  distribution.  The  cash  book  is 
closed  each  month,  and  the  balance  remitted  to,  or  received  from,  the 
treasurer,  as  the  case  may  be,  in  order  to  keep  the  amount  of  cash  on 
hand  at  the  mine  office  a  constant  sum. 

Voucher  Register. — Entry  is  made  in  this  register  of  all  vouchers 
chargeable  to  the  operation  of  the  mine,  and  which  have  the  approval 
of  the  mine  manager,  such  as  salaries  of  foremen  and  heads  of  depart- 
ments, bills  for  water  and  electric  power,  etc.  The  distribution  of  the 
vouchers  into  the  accounts  benefited  is  also  noted  on  the  register, 
whence  it  is  entered  onto  the  "General  Office"  column  on  the  cost- 
sheet  for  proper  distribution. 

Engaging  Labor. — All  persons  seeking  employment  with  the  company, 
apply  to  the  head  of  the  department  they  wish  to  work  in  and  if  they  are 
engaged,  the  foreman  sends  them  to  the  office,  where  the  Timekeeper 
makes  out  for  each  man  employed  a  card.  Fig  208,  form  No.  29.  These 
cards  call  for  specific  information  which  in  all  cases  mu^jTbe  complete. 
They  are  filed  in  a  card  index,  alphabetically  arranged.  When  an  em- 
ployee severs  his  connection  with  the  company  his  card  is  removed  from 
the  live  file,  the  date  and  the  reason  for  leaving  is  noted  on  the  card  and 
it  is  ffied  in  another  file  for  future  reference. 


298 


AMERICAN  MINE  ACCOUNTING 


Form  M  29— 5M— 9-14-11 


Card  No.- 


Name- 


Age 

N  ationality 

Date  Employed 

Last  Employer 

Reason  for  Leaving- 

In  Case  of  Serious 
Accident,  Notify — 


No.. 


Street,- 


-Colo. 


Married- 
191- 


Years  Experience- 


Occupation- 


Wages- 


Addr  ess- 


Insurance  ?- 


Signature- 


Date  of  Leaving- 
Reasons 


-191- 


If  Discharged, 
By  whom- 


Remarks- 


FiG.  208.— Form  29. 


When  an  employee  resigns  or  is  discharged,  the  foreman  furnishes 
him  with  a  Time  Check,  Fig  209,  form  No.  9.  This  check  is  an  order  on 
the  Timekeeper  to  pay  for  a  stated  amount  of  time  at  a  stated  rate  of  pay. 
These  orders  are  not  negotiable. 


No.- 


The  Portland  Gold  Mining  Co. 


-191- 


Name- 


Occupation . 
Reason 


-Shifts  at  $- 


No. 


To  The  Timekeeper, 
Portland  Office: 

Due . 


For- 


-Shifts. 


Time  Check. 


-Shifts  at  $- 


in  Month  of- 


NOT  NEGOTIABLE. 


-19- 


FiG.  209.     Form  9. 


Upon  presentation  to  the  Timekeeper  this  check  is  compared  with 
the  Pay-roll  and  if  correct  the  extension  is  made  in  the  Pay-Roll,  and  a 
bank  check  issued  in  settlement  of  the  person's  account.  The  check 
number  is  entered  in  the  Pay-roll;  also  the  date  of  settlement. 

Timekeeping. — The  foremen  of  each  department  both  on  Surface 
and  Underground  keep  the  time  of  their  men  in  ordinary  monthly 
pocket  time  books.  At  the  end  of  each  shift  these  books  are  turned 
into  the  office,  and  the  Timekeeper  posts  the  time  direct  to  the  Pay-roll. 


MINING  AND  MILLING  GOLD  ORE 


299 


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AMERICAN  MINE  ACCOUNTING 


1 


In  entering  names  in  the  time  books  the  foremen  classify  their  labor, 
that  is,  the  Shift  Boss  will  group  his  Machine  miners,  Hand  miners, 
Trammers,  etc.  The  same  idea  of  classifying  is  carried  out  by  other 
foremen. 

Pay-roll. — The  Pay-roll  which  is  a  loose  leaf  book  is  made  up  directly 
from  the  Foremen's  time  books,  the  time  being  posted  to  the  Pay-rolls 
each  day.  The  Pay-roll  used  is  a  combination  Time  book  and  Pay- 
roll, Fig.  210,  form  No.  1. 

At  the  end  of  each  month  the  extensions  are  made  and  the  Pay-roll 
proved.  As  soon  as  completed  it  is  submitted  to  the  Superintendent  for 
inspection  and  then  goes  to  the  Manager  for  approval. 

The  pay-roll  is  kept  in  duplicate,  the  duplicate  being  retained  at  the 
mine  office,  while  the  original,  as  soon  after  the  first  of  the  month  as 
completed,  is  forwarded  to  the  treasurer's  office,  where  bank  checks 
are  drawn  and  forwarded  to  the  mine  office,  to  be  issued  to  the  employees 
on  the  tenth  of  the  month.  No  receipts  are  required  from  employees, 
the  check,  properly  endorsed,  being  considered  sufficient  receipt. 

Distribution  of  Labor. — This  distribution  is  made  up  from  the  follow- 
ing reports: 

Form  No.  5 
Form  No.  17 
Form  No.  7 
Form  No.  14 
Form  No.    4. 

And  to  the  above  is  added  the  office  force. 

The  various  headings  as  required  for  the  different  jobs  are  written 
in  on  the  Distribution  of  Labor  sheets.  Fig.  211,  form  No.  8.     Separate 


Carpenter  Shop  Report 
Master  Mechanic's  Report 
Blacksmith's  Report 
Ore  House  Report 
Shift  Bosses  Reports 


THE  PORTLAND  GOLD  MINING  COMPANY                                                           1 

Victor                                   19 

\ 

1      2       3 

4       5      0      7      8       9     10     11     12     13    1 

4     15     18     17     18     19    20     21     25 

23     24 

25    Tot.l 

■T-r 

Fig.  211.— Form  8. 

sheets  are  carried  for  the  different  classifications  of  labor.     The  time  is 
posted  to  them  daily. 

The  total  time  as  shown  by  the  distribution  of  any  classification  of 
labor  must  check  with  the  time  for  that  classification.  The  whole  time 
for  all  classifications  must  check  with  the  total  time  as  shown  by  the 
Pay-roll. 


MINING  AND  MILLING  GOLD  ORE 


301 


The  Carpenter  Foreman  makes  out  each  day  a  Carpenter  Shop 
Report,  Fig.  212,  form  No.  5,  giving  a  distribution  of  the  labor  of  his 
men  for  the  day.     This  report  is  turned  into  the  mine  office  each  evening. 

The  Master  Mechanic  makes  out  each  day  a  report  showing  a  dis- 
tribution of  the  labor  of  his  men  for  the  day  on  Fig.  213,  form  No.  17. 


THE  PORTLAND  GOLD  MINING  COMPANY 


Portland,  Colo., 


-190- 


CARPENTER  SHOP  REPORT 


OCCUPATION 


Carpenters  in  Shop- 
Sawyers  in  Shop — 


Sawyer  Helpers  in  Shop- 

Carpenters  on 

Carpenters  on 

Carpenters  on 

Carpenters  on 

Carpenters  on 

Carpenters  on 


Men  Cutting  Lagging- 
Men  Cutting  Plank 

Men  on  Cribbing  at — 
Men  on  Cribbing  at — 
Men  in  Lumber  Yard- 


Foreman 


TotaL 


Carpenter  Foreman. 


Fig.  212.— Form  5. 


This  report  which  covers  all  men  in  the  Master  Mechanics  department  is 
sub-divided  between  the  three  shafts.  This  report  is  turned  into  the 
mine  office  each  morning. 

In  order  to  facilitate  the  cost  keeping  methods  each  machinist  makes 
out  each  day  an  individual  report  of  his  labor  for  the  day,  showing  the 
various  jobs  that  he  has  worked  on  and  the  number  of  hours  spent  on 
each.     Fig.  214,  form  No.  16. 

These  reports  are  made  out  by  the  men  and  turned  in  to  the  Master 
Mechanic  at  the  end  of  each  shift. 

The  Master  Mechanic  condenses  this  information  for  making  up  his 
daily  report.  The  detailed  information  is  used  in  making  up  the  cost 
for  Shop  Requisitions. 


302 


AMERICAN  MINE  ACCOUNTING 


THE  PORTLAND  GOLD   MINING  CO. 

DISTRIBUTION  OF  LABOR  IN  MACHINERY  DEPARTMENT. 

No.  1 

SHAFT 

No.  2 
SHAFT 

No  3 
SHAFT 

TOTAL 

MACHINERY   REPAIRS  AND 

Machinist  on  New  Work 

Machinists'  Helpers         -          - 

Electrician- 

Apprentice                                               - 

MEN    ON    ENGINES   AND 

COMPRESSORS                                      No. 

Hoisting  Engine,  Top 

Hoisting  Engine,  Underground 

Hoisting  Engine,  Auxiliary 

Compressor           .              

Waste  Haulage 

Ore  Loading  Engine 

MEN   ON    BOILERS.                                         No 

Firemen-        

Boiler  Cleaner 

PUMP  MEN.                                                   No 

Mine  Pumps,  Station - 

Washer  Pumps 

Head  Pumpman- 

BLACKSMITH   SHOP.                                       No 

Blacksmiths          ...      

Blacksmiths'  Helpers    __ 

SPECIAL  HELP. 

Haulage  System _            -          -_ 

Cables 

Cleaning,  Sorting,  etc.  . 

Total  Men 

Fig.  213.— Foum  17. 


MINING  AND  MILLING  GOLD  ORE 


303 


THE  PORTLAND  GOLD  MINING  CO. 

MECHANICAL  DEPARTMENT 


No. 

No. 

No. 

Dynamo  Engine - 
Electric  Lines  — 
Waste  Haulage — 

Air  Drills 

Air  Lines 

Steam  Lines 

Water  Lines 

Tram  Cars 


-Hoist 

-Compressor — 
-Boiler   Room- 


Hours 


Total 


Date  - 

Name- 


FiG.  214.— Form  16. 


Shop  Requisitions. — As  the  company  makes  and  finishes  in  their  own 
shops  a  large  amount  of  the  supplies  used  at  the  mine  and  mills,  a  Shop 
Requisition,  Fig.  215,  form  No.  18,  is  used  to  keep  detailed  track  of  the 
supplies  and  labor  that  goes  to  make  up  the  total  cost  of  the  job. 

Each  job  is  given  a  number  and  a  Shop  Requisition  is  made  out  for 
it.  This  requisition  is  in  two  parts;  when  the  job  is  complete  the  top 
part  is  sent  with  the  material  covered,  to  the  parties  ordering  the  same, 
the  lower  part  being  turned  into  the  office. 

The  Blacksmith  Foreman  makes  out  a  daily  report,  Fig.  216,  form 
No.  7,  showing  the  various  jobs  his  men  have  worked  on  and  the  number 
of  hours  worked  on  each.  This  report  is  turned  into  the  mine  office 
each  morning. 

The  Ore  House  Foreman  makes  out  at  the  end  of  each  shift  a  report. 
Fig.  217,  form  No.  14,  showing  the  classification  of  his  labor  and  the 
time  worked  on  the  different  jobs.  This  report  also  shows  the  cars  of 
waste  to  the  dump  and  the  cars  loaded  for  shipment.  This  report  is 
turned  into  the  office  at  the  end  of  each  shift. 

The  Shift  Bosses  make  out  at  the  end  of  each  shift  for  each  shaft  a 
Shift  Report,  Fig.  218,  form  No.  4,  showing  a  distribution  of  under- 
ground labor  to  the  various  openings  in  which  work  is  being  carried  on. 
The  labor  is  also  recapitulated  under  the  heads  of  Stopes,  Development 
and  General  Underground. 


304 


AMERICAN  MINE  ACCOUNTING 


THE  PORTLAND  GOLD  MINI 

PT  AXTT 

NG  COMPAN 

Y 

Shop  Requisition  No. 
To 

191 

PLANT 
Please  furnish  the  following  articles  for 

at 

the 

Plonf           TJo+iirn     +Vii«    T?f>niiiQifir>r>                  1 

at  the  same  time  articles  are  delivered,  with  cost  of  labor  and  material  noted  hereon,  and           1 
retain  the  coupon  to  accompany  your  monthly  bill.                                                                                   | 

1 

Material 

Cost 

Hrs. 

Labor 

Cost                   1 

Total  cost 

' 

low  delivered?              Date: 

Correct: 

CHARGE                                                PLANT 

Shop  Requisition  No. 

Material 

Cost 

Hrs. 

Tiabor 

Cost                  1 

Total  cost 

1 

Fig.  215.— Fojrm  18. 


MINIIS'G  AND  MILLING  GOLD  ORE                     305 

THE  PORTLAND  GOLD  MINING  COMPANY 

Portland    ^olo                                                                     190                    1 

BLACKSMITH  SHOP  REPORT 

HOURS 

NO. 

Blacksmiths  sharpening  drills. 
Helpers 

Blacksmiths  repairing  drills. 
Helpers                 "            " 
Blacksmiths  making  new  drills. 
Helpers                "          "       " 
Blacksmiths  on  general  work. 
Helpers            "        "            " 

Blacksmiths  on . 

Helpers  on . 

Blacksmiths  on 

Helpers   on _ 

Blacksmiths  on 

Helpers   on 

Blacksmiths  on . 

Helpers   on 

Blacksmith  Foreman. 

Fig.  216.— Form  7. 


THE  PORTLAND  GOLD  MINING  COMPANY 


Portland,    Colo.,- 


ORE  HOUSE  REPORT 


-190- 


NO.  1. 

OCCUPATION 

NO. 2. 

SHIFTS 

@ 

@            1       SHIFTS 

Ore  House  Boss 

Sorters 

Trammers 

Loaders 

•♦ 

Screen  Men 

Samplers 

Men  on  Washers 

Men  on  Elevator 

Totals 

Cars  Waste  to  Dump 

Cars  Loaded 

Ore  House  Foreman. 


Fig.  217.— Form  14. 


20 


306 


AMERICAN  MINE  ACCOUNTING 


GHAFT  NO.                                                  SHIFT  REPORT                                                              M     SHIFT 

WORK  DONE  THIS  SHIFT 

RECAPITULATION  OF  WOKii.  DONE  IN  STOPES  AND  DEVELOPMENT                    1 

1 

M 

2 

1 

OCCUPATION 

Shifts 

Shifts 

Shifu 

Shifts 

Shifts 

Shifts 

Shifts 

Shifts 

Shifts 

Shifts 

Shifts 

Shifts 

Machine  Men 

. 

Machine  Helpers 

Hani  Minerg 

Muckers 

Stope  Sweepers 

Trammers 

Timberman 

Timber  Helpers 

Nippers 

Pipe  and  Track  Man 

Cagers 

Topmen 

Car  Greasers 

Powdermen 

Scavengers 

Mud  Ball  Men 

Timber  Rustlers 

Shaftmen 

Shift  Boss 

TOTAL 

Remarks 

Date 

yame 

Shift  £oss 

Fig.  218.— Form  4. 


REQUISITION  BLANK 


FormM-28    lM-5-26-11 


THE  PORTLAND  GOLD  MINING  COMPANY 

MINE   DEPARTMENT 

Victor.  Colo., 191- 

Please  order  for — 


Approved: 


Storekeeper. 


Superintendent. 


Fig.  219.— Form  28. 


MINING  AND  MILLING  GOLD  ORE  307 

These  reports  are  turned  into  the  mine  office  at  the  end  of  each  shift. 

Storehouse  Department. — All  material  for  the  mine  and  mills  is  pro- 
cured through  the  Purchasing  Agent. 

As  material  is  required  to  replenish  the  storehouse  stock  or  for 
special  jobs,  the  Storekeeper  makes  out  a  Requisition,  Fig.  219,  form 
No.  28,  in  duplicate,  specifying  the  quantity  and  kind  of  material 
required.  These  Requisitions  must  have  the  approval  of  the  Super- 
intendent before  being  forwarded  to  the  Purchasing  Agent.  The  original 
copy  goes  to  the  Purchasing  Agent,  and  the  duplicate  is  placed  on  file. 

Purchase  Orders. — In  the  purchase  of  supplies  the  Purchasing  Agent 
issues  orders  numbered  in  triplicate;  the  original  copy  goes  to  the  seller, 
the  duplicate  to  the  files,  and  the  triplicate  to  the  mine  or  mill  making 
the  Requisition. 

Material  Received  Register. — All  shipments  received,  both  freight 
and  express,  are  entered  in  the  Register  of  Material  Received,  Fig.  220, 
form  No.  20.  This  register  calls  for  full  data  covering  the  Date  received. 
Freight  bill  date  and  number.  Consignor,  Number  of  Packages,  and  an 
itemized  list  of  material  showing  quantity,  kinds  and  weights.  Pur- 
chase order  number,  also  the  freight  charges. 

Invoices. — All  invoices  are  received  by  the  Purchasing  Agent  and 
checked  as  to  prices,  extensions  and  footings;  they  are  forwarded  to  the 
mine  or  mill  concerned. 

The  invoice  goes  to  the  Storekeeper,  who  enters  the  date,  costs, 
discounts,  etc.,  in  the  Register  of  Material  Received,  against  the  various 
items  covered  by  the  invoice.  If  the  goods  have  not  been  received  the 
invoice  is  held  until  they  arrive.  The  invoices  are  then  O.  K.'d  by  the 
Storekeeper  for  receipt  of  material  and  turned  over  to  the  mine  or  mill 
clerk  for  Vouchering.  All  invoices  are  entered  in  the  Voucher  Register 
and  vouchered  before  payment. 

Stores  Records. — To  keep  an  accurate  detailed  record  of  all  stores 
purchased  and  used,  also  to  carry  a  perpetual  inventory,  a  stores  card 
index  is  used.  Fig.  221,  form  No.  21. 

A  separate  card  is  made  out  for  each  article,  kind  or  size  of  material 
as  required.  These  cards  are  indexed  and  also  grouped  under  class 
heads,  such  as  Nails,  Oils,  lumber,  etc.,  to  facilitate  the  work  of  the 
storekeeper. 

All  material  received  is  posted  from  the  Register  of  Material  Received 
to  these  cards,  showing  the  quantity,  total  cost  and  consignor.  This 
work  is  done  from  day  to  day  by  the  Storekeeper,  following  closely  upon 
the  posting  of  the  invoices  to  the  Register. 

The  Storekeeper  when  entering  the  values  on  the  "  Orders  on  Store- 
keeper," also  posts  to  the  cards  the  quantity,  value  and  account  charge- 
able for  material  used. 


308 


AMERICAN  MINE  ACCOUNTING 


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MINING  AND  MILLING  GOLD  ORE 


309 


At  the  end  of  each  month  after  all  invoices  for  the  month  have  been 
posted  and  the  entries  made  on  the  cards  for  all  material  received,  the 
balance  of  the  stores  used  are  posted  and  the  cards  are  balanced,  showing 
in  the  balance  column  the  quantity  and  value  as  of  the  first  of  the  month. 
Once  a  year  the  cards  are  checked  against  the  actual  count  or  weight  of 
material  on  hand. 

Stores  Used  Records. — Stores  are  delivered  only  on  the  presentation 
of  an  "order''  properly  signed  by  some  one  authorized  to  sign  such 
orders.  These  orders  are  posted  to  the  Stores  cards  and  the  values 
entered  on  the  orders  at  the  same  time. 


THE  PORTLAND  GOLD  MINING  CO. 

Storekeeper 

ORDER  ON  STOREKEEPER 

190 

Forenian 

Fig.  222.— Form  22. 


Form  M-25  10-28-10  2M 

THE  PORTLAND  GOLD  MINING  COMPANY 

(MINE  DEPARTMENTS 
STORE  ROOM  DISTRIBUTION 

For                                                      191 

Quantity 

Description 

Cost 

Total  Cost 

Charge 
Acc't  No. 

■ 

1 

1 

Fig.  223.— Form  25. 


310 


AMERICAN  MINE  ACCOUNTING 


No 

THR  PORTTANH  HOT  H  MTlMTMn  PO 

1 

DAILY  LAB( 

To  Irving  Howbert,  President, 

Colorado  Sprini 

DR  AND  PRODUCTION  REPORT 

is: 

Victor,  Colorado, 190 

LABOR 

PRODUCTION 

Office 
Account 

Office  Men 

1 

Shaft 
No.  I 

Ore 

Cars 

Tons         j 

Surveyors 



Mill  Dirt 

Construc- 
tion 

New  Buildings 

Waste 

.  New  Machinery 

Timber 

Cribbing 

Totals 





Shaft 
No.  2 

Ore 

■ 

Foremen 

MiU  Dirt 

Shift  Bosses 

Waste 

Machine  Men 

Timber 

Machine  Helpers 

Totals 

Hand  Miners 

Shaft 
No.  3 

Ore 

Muckers 



Mill  Dirt 

Trammers 

Waste 









Timbermen 

Timber 

Operating 
Stopes 

Timber  Helpers 

Totals 

Ore  Sorters  and  Loaders 

Totals 

Ore  and  Waste 

Trammers — Ore  House 

Per  Man 

Nippers 



Total  Tons  to  Date 

Track  and  Pipe  Men 

1 

Cagers  and  Topmen 

S 
i 

Shaft 
No.  I 

Ore 

Samplers 

Waste 

Scavenger 



Net  Ore 

Machine  Men 





Shaft 
No.  2 

Ore 

Machine  Helpers 

Waste 

Develop- 
ment 

Hand  Miners 

Net  Ore 

Trammers 





Shaft 
No.  3 

Ore                     j 

Timbermen 

Waste 

1 

Timber  Helpers 





Net  Ore 

Machine  Shop 





ORE  DISBURSEMENT                              | 

Hoisting   \  Surface 

Tons 
Loaded 

Tons 
Shipped 

Lot 
Nos. 

Assays 

Engineers  J  Underground 

Compressor  Engineers 

Boiler  Room 

Shaft  No.  I 

Pumpmen 



Shops 

and 

Surface 

Labor 

Blacksmith  Shop 

Carpenter  Shop 

Shaft  No.  2 

Surface  Men 

Watchmen 

Powdermen 



Storekeeper 

__ 

Shaft  No.  3 

Haulage  Engineers 

Totals 

TOTALS 

Total  Shifts  To  Date 

Total  Tons  to  Date 



— 

Remarks: 

1 

1 

1 

, 

Fig.  224.— Form  27. 


MINING  AND  MILLING  GOLD  ORE 


311 


THE  PORTLAND  GOLD  MINING  COMPANY 

DAILY  AND    MONTHLY  LABOR  AND  PRODUCTION  REPORT 


FOR  THE  MONTH  OF , 19. 


(Continued) 


THE  PORTLAND  GOLD  MINING  COMPANY 

DAILY  AND  MONTHLY  LABOR  AND  PRODUCTION   REPORT 


DEVELOPMENT 

SHOPS  AND  SURFACE  REPORT 

TOTALS 

1 

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SHAFT  No.  1 

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PRODUCTION 

RF.MARX3 

ii 

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ORE  HOUSES 

TONS  SHIPPED 

TOTAL 

TONS 

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SHAFT  No.  3 

No.l 

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HOUSE 

TOTAL 

1 

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31 

Fig.  225.~roRM  26. 


312 


AMERICAN  MINE  ACCOUNTING 


A  summary  of  the  stores  used  each  day  is  entered  on  a  Daily  Store 
Room  Distribution,  Fig.  223,  form  No.  25.  In  making  up  this  report 
the  charges  against  the  various  accounts  are  grouped  and  the  charges 
against  each  account  is  subdivided  to  show  the  various  kinds  of  material 
used,  also  the  quantity  and  value.  This  report  is  made  out  by  the  Store- 
keeper and  turned  into  the  mine  office. 

The  daily  report  or  Store  Room  Distribution  is  posted  to  a  Record 
of  Stores  Used,  Fig.  211,  form  No.  8  (same  as  labor  distribution),  which 
is  the  permanent  record  of  material  used  for  the  month.  On  this 
record  the  charges  are  shown  under  the  various  accounts  benefited. 

Physical  Report. — A  Daily  Labor  and  Production  Report,  Fig.  224, 
form  No.  27,  is  made  out  by  the  mine  clerk  each  morning  and  forwarded 
to  the  President  of  the  company.  This  report  shows  a  distribution  of 
the  labor  for  the  day,  an  analysis  of  the  material  hoisted,  also  a  distribu- 
tion of  the  shipments. 

Physical  Report.  Monthly. — ^This  report  is  made  out  each  day  from 
the  Daily  Physical  Report.  The  report  is  cumulative,  giving  an  accurate 
statement  of  the  Labor,  Production  and  Shipments. 

This  report  is  kept  in  the  Manager^s  office  for  ready  reference. 

Watchman*s  Report. — The  Watchman  makes  out  during  his  shift  a 


Date 

Form  M-15— lM-3-30-11 

THE  PORTLAND  GOLD  MINING  CO. 

WATCHMAN'S  REPORT 

191                                                                                        Shift 

BOX  NO. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

P.M.  1 

2 

12 

_ __ ^^1 

A.M.  1 

1 

2 

11 

12 

1 

Remarks:— 

1 

1 

1 

1 

Watchman 

Fig.  226.— Form  15. 


MINING  AND  MILLING  GOLD  ORE 


313 


report,  Fig.  226,  form  No.  15,  showing  the  time  that  he  passed  the  dif- 
ferent boxes  on  his  rounds.     This  report  goes  to  the  Superintendent. 

Ore  Register. — An  ore  register  is  kept  at  the  mine  office,  showing 
on  the  left-hand  page  the  lot  number  of  each  shipment,  the  numbers  of 
the  cars  in  which  it  was  shipped,  the  gross,  tare  and  net  weight  of  each 
car.  On  the  right-hand  page  is  shown  the  mill  settlements;  the  deduc- 
tions for  moisture,  the  mine  and  mill  control  assays  and  umpire  assay, 
if  any;  the  settlement  assay,  gross  value  of  the  lot,  deductions  for  freight 
and  treatment  charges,  and  net  returns  to  the  mine. 

Shipping  Report. — For  each  lot  of  ore  shipped  there  is  a  Shipping 
Report  made  out  like  the  following: 


SHIPPED  FROM  PORTLAND  MINE  TO 


Date- 


Mine  Lot  No. 


Kind  of  Ore. 


INT  CAR 


CAR  NO. 


GROSS 


TARE 


NET 


TOTAL  WEIGHTS 


Fig.  227.— Form  30. 


Stope  and  (or)  Development  Sheets. — At  the  end  of  each  month  two 
reports  are  made  out,  one  to  cover  the  months  operations  in  all  the 
active  stopes  of  the  mine  and  the  other  to  cover  the  month's  operations 
in  all  the  active  Development  openings  of  the  mine.  These  reports 
show  the  active  openings  listed.  The  information  called  for  by  the 
headings  on  the  sheets  is  taken  from  the  Distribution  Sheets,  form  No.  6. 
The  heading  on  the  Stope  sheet  marked  General  Expense  covers.  Pumping 
Lighting,  Assaying  Surveying,  Repairs,  General  Expense  and  Office 
Expense.  The  total  cost  on  the  Stope  sheet  equals  the  Stoping  account 
in  the  ledger.  The  total  cost  on  the  Development  sheet  equals  the 
Development  account  in  the  ledger.     These  reports  go  to  the  Manager. 

General  Cost  Sheet.— The  Cost  Sheet,  Fig.  229,  form  No.  40,  is  made 
up  as  soon  after  the  end  of  the  month  as  possible.  This  Cost  Sheet, 
which  shows  all  the  mine  expense  accounts,  is  kept  on  the  co-ordinate 


314 


AMERICAN  MINE  ACCOUNTING 


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316  AMERICAN  MINE  ACCOUNTING 

system,  the  debits  being  shown  on  the  horizontal  lines,  and  the  credits 
in  the  vertical  columns.  Thus  each  item  on  the  Cost  Sheet  is  viewed 
in  two  relations,  a  credit  to  the  heading  under  which  it  is,  and  a  debit 
to  the  heading  opposite  on  the  horizontal  line. 

The  direct  charge  of  labor  against  the  various  accounts  is  shown  in 
the  Pay-roll  column.  In  the  General  Office  column  is  shown  a  summary 
of  the  Voucher  Register  for  the  month.  Other  Expense,  which  is  a 
sub-account  of  Stoping  covers  the  following  items;  Pumping,  Lighting, 
Assaying,  Surveying,  Repairs,  General  Expense,  and  Office  Expense. 


CHAPTER  VI 

ENGINEERING  DATA 
METHODS  OF  RECORDING  USED  BY  THE  CALUMET  &  ARIZONA  MINING  CO. 

The  essential  feature  of  the  system  is  that  all  work  is  done  under  a 
serial  system  of  numbering  of  cross-cuts,  raises,  winzes,  stopes,  and 
any  class  of  opening  that  may  occur  underground.  That  is  in  any 
given  mine  we  begin  with  No.  1  for  each  class  of  work  on  each  level  and 


MINE 
NOTE 

SURVEY    OF                                                         ir».  Kl.    J 

BOOK 

DAnE- 

DATE 

STATION 

ANGLE 

COURSE 

DIST. 

LATITUDE 
N                       S 

DEPARTURE 
E                    W 

TOT.  LAT. 

TOT.  DEP.         1 

J 

,^ 

0^ 

l\ 

<r 

Fig.  2 

130. 

the  next  number  is  No.  2  for  that  class  of  work,  regardless  of  its  position 
on  that  level. 

Having  a  description  of  the  way  the  office  records  are  kept  and  illus- 
trative forms,  it  will  be  an  easy  matter  to  understand  the  necessary 
form  of  note  book  used  for  various  classes  of  field  work. 


"^•^'•Lep. 

DATE 

STATIO 
FROM 

TO 

ANGLE 

COURSE 

DIST. 

COMP. 

SPAD. 

ENG. 

PAGE 

REMARKS 

' 

^ 

1 1 

^ 

^•^-^ 

n. 

^^_ ^ 

Us^ 

.^J 

,^^'n^/''^^.^*-''"*"^ ^ ^ 

Fig.  231. 

The  forms  are  printed  on  5  in.  X8  in,  cards.  There  are  eight  standard 
forms  besides  the  markers.  These  forms  are  Survey,  Sketch,  Elevation, 
Measurement,  Raises  and  Winzes,  Stopes,  Total  cards  for  Measurements, 
and  Total  cards  for  Stopes. 

317 


318 


AMERICAN  MINE  ACCOUNTING 


The  Survey  card  is  shown  as  Fig.  230,  the  reverse  side  of  this  card 
is  shown  as  Fig.  231.  The  markers  used  with  these  cards  are  merely 
blank  cards  carrying  the  word  Survey  on  the  segment  of  a  circle  raised 
above  the  cards  so  it  can  be  seen  as  shown  in  Fig.  232. 


_J       10 

\ 

/         LEVEL  TOTALS 

\ 

'Raises 

^ 

"" 

y^       \ 

^^^       -^      MEASUREMENT                                                                                                  1 

^        ^^       ELEVATIONS                                                                                                                                        | 

/rTirvfy^ 

r 

1       V 

" 

) 

( 

Fig.  232. 

Referring  to  Fig.  230  the  card  headings  give  a  full  description  of 
location  as  well  as  reference.  The  description  includes  Mine,  Level, 
Initial  Point,  which  is  station  No.  7  in  this  particular  case,  the  total 
latitude  and  departure  of  which  follow,  and  ''Survey  of"  the  number 


MMiHIIIIIIIIIIIiittt 

-  :±:::::2:::::! :  ::e:::::  :::::::::  :::::2 

—  t»-T 

-|i[[[[[[|ti  liiiuij  1  f y j'  1  }|1  Hifftt 

];:i::;E:n^ns^:3i;5f3:f::i;;;:=;:::::=: 

-'-  =  = 

Fig.  233. 


of  any  desired  cross-cut.  In  this  case  it  is  No.  4  cross-cut.  The  refer- 
ence are  "  Note  Book''  and  page  giving  the  place  where  the  original  field 
work  was  done.     The  column  headings  are  self-explanatory,  however. 


ENGINEERING  AND  GEOLOGICAL  DATA 


319 


Under  the  column  heading  "  Station/'  the  bearing  or  course  of  station  No.  9 
to  station  No.  7  is  copied  from  an  earlier  survey  card  to  give  a  basis  for 
figuring  the  succeeding  courses  in  No.  4  cross-cut.  The  way  the  stations 
are  read  is,  set  up  No.  7,  bachsight  No.  9,  foresight  No.  29,  so  it  follows 
that  the  bearing  given  is  always  between  the  first  and  last  stations  on 
any  line  and  that  the  latitude  and  departure  is  always  for  the  last  station, 
that  is  the  one  in  the  smaller  sub-column.  Following  the  survey  card 
and  in  connection  with  it,  is  the  Sketch  card,  shown  as  Fig.  233,  with  its 
markers.  This  card  is  cross  sectioned  10  spaces  to  the  inch.  The  scale 
of  the  particular  sketch  is  50'  to  an  inch,  but  this  is  arbitrary  and  any 
scale  can  be  used  in  accordance  with  the  length  of  the  cross-cut  to  be 
sketched,  or  for  that  matter  no  scale  at  all  is  necessary,  but  just  an 
accurate  picture  sketch.     The  back  of  the  card  is  blank. 

Figure  234,  is  of  an  Elevation  card.  The  card  headings  are  self- 
explanatory,  except  heading  "Sketch  B.  M."  which  is  really  station 
No.  7,  but  for  convenience  the  rail  under  station  No.  7  is  used  (refer  to 
Fig.  233).  At  any  time  the  rail  can  be  checked  up  from  the  B.  M. 
Station  No.  7.  Accordingly  in  the  column  heading  "Station"  we  put 
No.  7  or  whichever  is  the  last  point  referred  to.  To  save  space  this 
card  is  the  same  on  both  sides  so  that  a  long  series  of  levels  can  be  kept 
on  the  same  card. 


MINE 

LEV^L   NOTES 

hirtTF  ttnntt                                                                paof- 

SKETTCH   B.  M.                                                          { 

DATE 

STATION 

B.  S. 

H.  1. 

F.  S. 

ELEV. 

ENG. 

REMARKS 

1 

1 

Fig.  234. 


The  next  card  of  the  series,  is  shown  as  Fig.  235,  is  a  measurement 
card  for  cross-cuts.  This  card  shows  the  location  of  the  cross-cut  being 
measured,  and  where  the  field  notes  can  be  found.  The  initial  .point  is 
Station  No.  7,  the  latitude  and  departure  of  which  are  given.  As  can 
be  seen  from  the  column  headed  "Date"  a  measurement  is  taken  four 
times  a  month.  This  is  always  taken  from  the  last  survey  station  in 
the  cross-cut.  For  one  month  the  cross-cut  was  measured  from  the 
initial  point,  Station  No.  7,  so  only  the  two  columns,  "Total  Length" 
and  "Feet  Extended,"  were  used.  Then  Station  No.  29  is  put  in  137 
feet  from  Station  No.  7.  This  is  also  the  distance  from  the  initial  point 
to  the  last  station  so  the  figures  137  are  put  in  both  columns,  and 


320 


AMERICAN  MINE  ACCOUNTING 


the  measurements  then  are  recorded  from  Station  No.  29  in  column 
marked  "  Last  Station  to  Face/'  and  so  on  until  Station  No.  37  is  put  in 
130  feet  beyond  Station  No.  29.  Then  the  distance  in  columns  "  Initial 
Point  to  Last  Station"  becomes  137  plus  130  =  267  ft.,  etc.     It  is  not 


IN.   PT.  ?                                                 1 

DATE 

DIST.    ST  A. 
TO   STA. 

IN.PT.   TO 
LAST   STA. 

VT.IJ^- 

TOTAL              FEET 
LENGTH           EXTEN. 

DATE 

°}?-.S." 

IN.PT.   TO 
LAST  STA. 

LAST  STA.           TOTAL 
TO   FACE           LENGTH 

FEET 
EXTEN. 

r:^ 

L  __ 

L  -  .^■^— 

r- 

■ 

■ i 1 

1 — ' F " 

II                          1 

REMARKS 

Fig.  235. 


IN   P 

RAISr   BOnK 

RES 

1 

fif.aTiriN 

'•!" 

„ 

1  — 

~" 

~ 

— 

DATE 

TOTAL    FEET 

DATE 

TOTAL   FEcT                       J 

RAISED        II          SUNK 

EXTEN. 

RAISED 

SUNK 

EXTEN. 

p 

PF 

^ 

LE>EL                CR.CUT 

13                   0 

12 

11 

10 

1 
2 

3 
4 

5 

6  d 

7  I 

8  =^ 

9  * 
10 

11 

d 

z 

< 

9 
8 
7 
6 
6 
4 
3 
2 

_ 

_ 

_ 

_ 

_ 

_ 

1 

12 

,0                 13             , 

LEV 

'"■    A    B    T' 

:uT 

1 

1                       1                        III 

?  — 

1 

I 

1                       1                        III 

1 

Fig.  236. 


necessary  to  fill  in  every  line  in  the  columns  "  Dist.  Sta.  to  Sta.  and  In. 
Pt.  to  Last  Sta./'  but  just  those  lines  at  the  date  of  new  entries.  The 
heading  on  the  back  of  this  card  is  the  same  as  the  front,  at  the  bottom 
instead  of  "Remarks"  there  is  space  for  the  yearly  totals. 


ENGINEERING  AND  GEOLOGICAL  DATA 


321 


Figure  236  is  a  "  Raise  and  Winze  "  card  combined.  The  card  headings 
give  the  location,  as  on  the  other  cards,  the  latitude  and  departure  in 
this  case,  however,  locate  the  center  of  the  raise,  and  lengthwise  it  is 
parallel  to  the  course  of  No.  2  cross-cut  at  this  point.  On  the  left  side 
of  the  card  is  given  a  sketch  of  the  symbols  used  for  a  raise  and  a  winze, 
also  a  verticle  section  of  either.  Usually  this  vertical  section  is  filled 
in  solid  as  the  raising  or  sinking  advances,  or  a  mark  is  put  at  the  point 
where  the  work  was  discontinued.  In  the  illustration  it  is  not  marked. 
This  vertical  section  also  shows  our  standard  distance  between  levels 
which  is  103  ft.  This  is  made  up  of  one  sill  or  Zero  set  of  9  ft.  and  12 
other  sets,  as  marked,  each  7  ft.  10  in.  The  columns  are  self  explanatory. 
The  back  of  this  card  is  blank. 


Imsff  Ur^ 


STORE  rfo_j4 

PAr.F       ^ LOCATION. 


LEVEtJiflfL 


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u 

I 

K 
Z 
O 

2 

a 

a. 

3 
O 

s 

a. 
O 

1- 

MO. 

1902 

1903 

1904 

1906 

1908 

1907 

1908 

1909 

.910 

INOIC 

COLOR 



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..N 

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MAR 

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OCT 

,r 

m 

BLUI 

N0« 

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m 

TOTAL 

JJ. 

G 

C.  «  A.  M  CO. 


Fig.  237. 


The  next  card  of  the  series,  shown  as  figure  237,  is  of  Floor  No.  6, 
Stope  No.  4.  Headings  are  given  on  this  card  stating  the  raise  off  of 
which  the  stope  is  made  and  the  cross-cut  on  which  the  raise  is  located. 
The  latitude  and  departure  is  off  the  center  of  the  raise  No.  4.  The 
number  of  the  stope  is  always  the  same  as  the  number  of  the  raise  from 
which  it  is  worked.  If  there  is  a  raise  which  has  no  stope  off  of  it,  a  card 
is  put  in  the  proper  place  under  stopes,  showing  that  there  is  no  stoping 
under  that  number,  in  this  way  all  confusion  is  avoided.  The  left  hand 
half  of  the  card  is  cross-sectioned  for  sketching,  also  lettered  and  num- 
bered for  the  convenience  of  the  stopeman. 

Detail  of  the  sketch  is  shown  full  size  in  Fig.  237,  a.     The  right  half 


21 


322 


AMERICAN  MINE  ACCOUNTING 


of  the  card  gives  space  for  recording  the  number  of  sets  taken  out  eac 
month  during  the  years  1902  to  1910.     It  also  shows  the  colors  used] 
for  each  month  and  the  cross-hatching  for  each  six  months.     Thus  b; 
reference  to  any  stope,  we  can  tell  the  number  of  sets  stoped  in  any 
month  of  any  year  and  their  exact  location.     There  are  as  many  cards 
to  each  stope  as  there  are  floors.     The  back  of  this  card  is  blank. 

Figure  238  is  our  Measurement  card.  It  is  unnecessary  to  fill  in  an 
of  the  headings  or  columns  on  this  form  for  illustration,  as  they  are  s 
arranged  as  to  be  used  for  all  measurement  totals.  For  example  take 
the  card  heading  "Monthly  record  of  All,"  this  can  be  followed  by 
"Raises  and  Winzes,"  or  Sub-Raises  and  Sub-Winzes  or  Cross-cuts, 
or  Sub-cross-cuts  or  Openings,  written  in  the  blank  space.  After  "  On, " 
the  blank  may  be  filled  by  any  particular  level  number  as  1150  or  by 
"  All,"  meaning  all  levels  in  that  mine.  This  card  is  also  applicable  for 
one  month  in  any  year,  or  follow  the  word  month  with  "All"  and  it 
becomes  a  total  card  for  the  whole  year.     Under  the  first  column  head- 


is 

i 


??y«^«»U 

'i.lllE 

:  "?ii 

OE3DI0IQIBBHB 
iSQQ§BS^?o8S 

iBHonp 

■■■Gfi^ 

■■■GGG 

■■■QIQC 

fi 

WHfiW^^'^'*, 

Fig.  237a. 


ing  "Name  of"  put  whatever  the  card  is  being  used  for  in  half  space, 
such  as  "Cross-cut"  or  "Winze,"  then  below  this  on  the  lines,  will  follow 
the  numbers  of  the  particular  openings  designated.  The  entries  under 
any  month  are  totaled  at  the  foot  of  the  card,  the  total  is  carried 
to  the  reverse  side  of  the  card,  and  from  there  it  can  be  carried 
to  another  card  and  so  on  indefinitely.  At  the  end  of  the  year  (say 
1912)  the  entries  of  openings  are  cross  totaled  and  entered  in  the  column 
headed  "Feet  Extended."  The  sum  of  the  twelve  column  totals  under 
months  will  check  and  equal  the  total  of  the  column  headed  "Feet 
Extended."  In  the  next  column  headed  "Total  Length"  December  31, 
1911,  we  have  the  total  length  of  the  opening  copied  over  from  the  pre- 
vious year.  This  figure  plus  the  feet  extended  equals  the  total  length 
December  31,  1912.  As  a  final  check  on  the  figures,  the  sum  of  the 
totals  of  columns  "Feet  Extended"  and  "Total  Length"  December  31, 


ENGINEERING  AND  GEOLOGICAL  DATA 


323 


1911,  is  equal  to  the  total  of  column  "Total  Length"  December  31,  1912. 
The  back  of  this  card  is  a  duplicate  of  the  face. 

The  "Stopes  Total  card''  shown  as  Fig.  239,  is  very  elastic  in  its  use 
similar  to  the  Measurement  total  card.  It  can  be  used  for  the  stope 
totals  of  one  level  in  a  mine,  or  all  levels,  or  for  one  or  all  months,  as  the 
case  may  demand.  The  column  headings  are  self-explanatory  after 
the  descriptions  of  the  total  cards  for  measurements. 

The  object  of  these  total  cards  is  so  that  at  any  time  we  can  get  the 
work  (either  stoping  or  development  work)  done  up  to  the  given  time. 
This  is  very  easily  accomplished  with  this  form  of  card  and  it  can  be 
done  by  any  engineer,  whether  he  posted  the  work  or  not.     The  back 


MONTHLY  RECORD  OF  ALL. 
MEAS'T  BOOKS 


FEET   EXTENDED 


TOT.  L'GTH 


TOT.  L'GTH 


JAN.     FEB.    MAR.    APR.      MAY    JUNE   JULY    AUG.    SEP.    OCT.   NOV.     DEC.     YEAR 


' 

CONTINUE  TOTA 

1 

Fig.  238. 


of  this  card  is  printed  the  same  as  the  face,  excepting  that  at  the  bottom 
it  reads  "  Continue  to  Card  No ,  instead  of  continue  on  other  side. 

The  arrangement  of  the  cards  in  the  boxes  is  merely  a  matter  of  detail. 
We  use  groups  of  ten  subjects  for  each  marker,  that  is,  in  front  of  the 
marker  "Survey"  there  would  be  the  survey  of  ten  cross-cuts  serially. 
The  main  numerical  markers  No.  1  and  No.  10,  Fig.  232,  are  of  yellow 
cardboard,  General  markers,  such  as  are  used  to  designate  "Level 
Totals,"  Fig.  232,  are  a  reddish  cardboard.  There  are  other  special 
markers,  but  it  is  not  necessary  to  describe  them  here.  In  general  the 
records  of  the  mine  are  kept  in  one  or  more  drawers  marked  to  that  effect 
on  the  front.  If  there  are  records  of  more  than  one  mine  in  a  drawer, 
the  records  of  each  are  kept  separate  by  sub-markers. 

It  can  be  seen  from  the  foregoing  what  all  the  forms  used  for  keeping 
notes  of  the  field  work  are.  Fig.  231  is  on  the  reverse  side  of  the  Survey 
card  (Fig.  230),  and  it  has  the  same  columns  and  headings  as  the  pages 
of  the  survey  field  book.  This  gives  us  an  exact  reproduction  of  our 
field  notes,  so  if  a  field  book  is  lost  we  have  all  the  notes  as  taken.  For 
elevation  and  measurement,  the  form  used  in  the  field  is  identical  with 


324 


AMERICAN  MINE  ACCOUNTING 


that  used  for  office  record  (Figs.  234-5).  Of  course,  in  all  cases  the  size 
of  the  sheet  is  changed  so  as  to  be  more  convenient  for  underground  use. 
In  the  field  we  use  the  same  blank  for  keeping  the  record  of  raises  and 
winzes  as  that  used  for  measurement.  This  simply  necessitates  crossing 
out  two  or  three  column  headings.  The  stopes  are  taken  on  leaves  cross- 
sectioned  on  one  side  similar  to  the  cross-sectioning  on  the  card,  and  on 
the  other  side  columned  for  keeping  track  of  sets  stoped  per  month. 

As  the  working  shafts  of  the  Calumet  and  Arizona  are  scattered 
over  a  wide  area  and  the  underground  workings  are  largely  intercon- 
nected, it  is  necessary  to  have  large  sheets  for  our  detail  working  composite 
maps.  We  use  sheets  5  ft.  Xl2  ft.  All  the  underground  workings  not 
stopes,  are  plotted  on  these  sheets,  using  a  scale  of  50  ft.  equals  an  inch. 
For  the  areas  where  there  are  a  great  many  workings,  we  use  a  smaller 


MONTHLY   RERORD  QFALL   SrTS   f^TOPFD    "M 

LrUE'L 

MIME 

YEAR                                                                            MONTM 

NO.    OF           NO.    OF    II          LOCATION           ||                                    SETS   STOPED  DURING   MONTH    ON    FLOOR    NUMBER                                      ||           TOTAL  SETS            j 

RAISE 

CHUTE 

c-ss- 

BLOCK       SILL 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

SILL 

STOP^     SUM       1 



r^        1 

— 



^1                    1 

CONTINUE  OTHER  SIDE                    TOTALS 

1 

1 

Fig.  239. 


sheet  and  have  one  for  each  level.  The  tracings  are  made  on  sheets  of 
tracing  cloth  32  in.  X48  in.  Each  one  of  these  covers  a  certain  section 
and  they  are  numbered  Section  No.  1,  etc.  On  the  margin  of  each  tracing, 
the  number  of  the  section  joining  it  on  that  side  is  given  and  the  positions 
of  all  the  sections  are  shown  on  the  composite  map.  There  are  tracings 
of  the  composite  maps,  and  also  tracings  of  each  level,  showing  the 
stoping  done  on  that  level  and  having  the  level  above  dotted  on.  The 
stope  maps  are  made  up  from  the  cards  of  tracing  cloth  in  two  sizes, 
24  in.  X36  in.  and  32  in.  X48  in.  These  maps  are  so  arranged  as  to  be 
easily  found  by  anyone  as  they  are  identified  with  the  various  mines 
and  they  in  turn  with  the  various  sections.  There  are  13  stope  maps  to 
each  level,  that  is,  the  level  proper  is  designated  as  the  sill,  or  zero  floor, 
and  above  this  there  are  12  floors.  The  stope  work  is  taken  and  posted 
on  the  maps  on  the  first  and  middle  of  every  month,  so  that  the  exact 
condition  of  the  stopes  can  be  seen  at  any  time.  The  stope  maps  are 
assembled  copies  of  the  cards,  having  the  colored  dots  and  cross-hatching 
showing  when  and  where  the  work  was  done.  For  open  stopes  without 
timbers  of  which  there  are  a  few,  a  horizontal  section  is  taken  at  eleva- 


ENGINEERING  AND  GEOLOGICAL  DATA  325 

tions  equivalent  to  the  heights  of  sets  and  plotted  on  the  map  in  irregular 
outline. 

This  outlines  the  system  of  keeping  engineering  records  of  the  under- 
ground work. 

ENGINEERING  DATA 

Methods  of  Recording  used   by  the    Boston  and   Montana  Con- 
solidated  Copper  and   Silver   Mining   Company 

With  a  large  company  like  the  Boston  and  Montana,  it  is  of  the 
utmost  importance  that  the  engineering  records  should  be  kept  in  such 
shape  that  any  information  desired  in  the  process  of  development  and 
mining  can  be  obtained  with  the  least  possible  delay.  The  fact  that  all 
of  the  notes  and  records  taken  in  the  field  are  correct  and  self-explanatory 
does  not  insure  that  they  can,  without  additional  and  special  helps,  be 
used  to  the  best  advantage  in  the  office. 

The  system  used  by  this  company  was  not  adopted  at  any  one  time, 
but  was  the  outgrowth  of  needs  made  manifest  during  ten  years  past. 
One  addition  has  demanded  another,  while  old  methods  have  been  dis- 
carded for  new  and  better  ones. 

The  field  work  of  the  present  systems  consists  of  surveying,  stope  and 
progressing  measuring.  For  each  branch  of  work  a  special  book  is  used, 
all  books  being  made  to  order.  The  surveying  books,  which  are  5  1/2 
X8  1/2  in.  in  size,  have  the  following  printed  headings  above  each  double 
page,  "Transit''  "H.  I."  "Ang.  R."  "Courses,  Mag.  and  True"  "Vert. 
Ang.  and  Slope  Dist."  "H.  P."  "Station  to  Floor''  "Horz.  Dist." 
"  Description." 

Each  heading  is  in  a  seperate  column.  In  the  Transit  column  are 
the  numbers  of  the  stations  at  which  the  transit  is  set  up  and  numbers 
of  the  backsight  stations,  written  like  this,  "11517  B.  S.  8623."  "H. 
I."  means  height  of  instrument  from  the  brass  tag  at  the  point  of  obser- 
vation. In  underground  stations,  written  like  this,  "  11517  B.  S.  8623." 
"  H.  I."  means  height  of  instrument  from  the  brass  tag  at  the  point  of 
observation.  In  underground  work  these  tags  are  usually  placed  above  the 
opening,  upon  a  car  or  plug  in  the  roof.  In  such  cases  the  H.  I.  would 
be  "  to  the  axis  of  the  telescope."  All  angles  are  turned  to  the  right  of 
the  backsight  and  then  doubled,  both  readings  being  recorded  in  the 
column  "  Ang.  R."  the  first  being  above  the  second. 

316  degrees  08' 

The  angles  taken  at  No.  11517  above  are  recorded  272  degrees  16' 
Magnetic  courses  are  taken  at  every  set-up  and  recorded  in  the  column 
"Courses  Mag.  and  True."  The  true  courses  are  also  recorded  in  ink 
in  this  column  after  calculation  in  the  office.     While  magnetic  bearings 


326  AMERICAN  MINE  ACCOUNTING 

are  not  accurate  enough  for  close  work,  yet  if  an  error  of  two  or  more 
degrees  is  made  at  any  given  point,  the  several  readings  of  the  needle 
at  succeeding  points  in  the  survey  will  indicate  about  where  the  error 
was  made.     It  is  for  this  reason  that  magnetic  bearings  are  taken. 

The  heading  of  the  next  column  is  self-explanatory.  "  H.  P."  is  the 
vertical  distance  from  the  line  of  sight  to  the  brass  tag  at  the  forward 
station.  From  this  tag  the  distance  is  measured  to  the  floor  and  recorded 
in  the  column  "Station  to  Floor."  For  surveying  purposes,  the  eleva- 
tions of  the  brass  tags  are  calculated,  while  for  the  use  of  the  manager, 
superintendent  and  mine  foreman,  the  elevations  of  the  Floors  are 
determined. 

"Horizontal  Distance"  contains  either  actual  horizontal  distance 
measured  or  reductions  from  slope  distances. 

The  last  space,  "Description"  is  cross-sectioned  sixteen  squares  to 
the  square  inch.  It  occupies  about  three-fourths  of  one  single  page 
and  is  used  for  the  description  of  the  survey  stations,  side  points,  and 
for  sketches  of  mine  openings,  etc. 

The  surveys  are  made  and  recorded  in  such  a  manner  that  all  openings 
with  the  square  sets  therein,  also  all  surface  improvements  and  natural 
objects,  contours,  etc.,  can  be  accurately  platted.  The  notes  of  all  sur- 
veys are  recorded  in  chronological  order  from  the  beginning  to  the  end 
of  each  book.  This  brings  all  survey  stations  numbers  in  order  through 
the  books,  but  in  continuing  the  work  from  month  to  month,  any  place 
surveyed  more  than  once  will  appear  only  in  its  regular  monthly  order. 
An  index  of  all  such  places  is  kept  in  the  front  of  each  book. 

The  field  notes  having  been  taken  and  recorded  in  the  manner  de- 
scribed, are  now  reduced  in  the  office.  The  surveyor  and  his  assistant 
have  calculation  books  paged  alike,  and  upon  pages  numbered  the  same, 
make  like  reductions,  both  working  together  and  making  comparison 
as  the  work  progresses.  The  observed  angles  are  reduced  to  azimuths, 
and  the  bearings  determined  therefrom  by  inspection.  Horizontal 
and  slope  distances  are  calculated  from  the  vertical  angles  and  slope 
distances.  The  coordinates  and  elevations  of  all  the  survey  stations 
are  calculated.  The  zero  point  of  the  coordinate  system  was  estab- 
lished in  such  a  manner  that  almost  all  the  stations  located  are  north 
and  east  of  that  point.  The  elevations  are  given  in  feet  above  sea  level. 
In  these  calculations  "  Gurden  Traverse  Tables"  and  "  Vega  Logarithmic 
Tables"  are  used. 

As  soon  as  the  calculations  are  made,  the  number  of  the  page  in  the 
calculation  book  where  the  work  is  done,  is  marked  in  ink  in  the  field 
book,  so  that  every  figure  used  in  the  calculations  can  be  found  at  any 
time  by  reference  to  the  field  book,  and  then  to  the  page  in  the  calcula- 
tion book. 


ENGINEERING  AND  GEOLOGICAL  DATA  327 

In  order  to  preserve  the  notes  in  case  of  loss  or  damage  of  a  field 
book,  complete  office  records  of  all  the  essential  features  of  the  field 
notes  are  kept.  These  records  are  in  ledgers  11  in.  Xl4  in.  In  addition 
to  the  headings  given  in  the  field  books  the  ledgers  have  the  following; 
"Azimuth/'  "Vertical  Distance/'  "Latitude  N.  S./'  "Departure  E.  W./' 
"Ordinate  N.  S.  E.  W."  "Elevation/'  "Floor  Elevation/'  "Page  in  the 
Field  book."  In  these  columns  are  recorded  the  office  deductions. 
The  sketches  made  in  the  field  books  as  are  not  copied  in  the  ledgers, 
but  are  platted  with  the  regular  monthly  surveys,  and  thus  preserved. 
The  ledgers  have  an  index  of  all  places  surveyed,  exactly  like  the  index 
in  the  field  books. 

All  station  numbers  are  indexed  in  books  made  for  that  purpose, 
the  headings  for  which  are  "Station,"  "Page  in  ledger,"  "Page  in  field 
book,"  "mine."  No  duplicate  survey  numbers  are  used  in  any  of  the 
company  work.  All  corners  of  mining  claims  owned  by  the  company 
have  been  located  and  indexed.  The  index  book  contains  the  name  of 
the  claim,  the  lot  and  survey  number,  the  location  and  description  of 
each  corner  with  the  markings  thereon  the  coordinated,  page  in  the 
ledger  where  the  survey  is  recorded,  bearings  and  distances  from  corner 
to  corner  as  determined  by  calculations  from  the  coordinates,  and  page 
in  the  calculation  books  where  the  calculations  were  made.  All  of  this 
data  is  recorded  in  columns  which  have  printed  headings  descriptive 
thereof. 

For  a  better  preservation  of  all  underground  work,  several  years  ago, 
a  complete  set  of  office  stope  books  were  made.  These  books  are  18  in. 
X24  in.  The  pages  are  ruled  with  coordinate  lines  in  the  process  of 
manufacturing  as  it  was  found  that  the  ruling  could  be  done  by  the 
printing  office  much  more  accurately  than  by  hand,  and  at  far  less'  cost. 
Each  double  page  contains  176  squares,  2  in.  each  way,  or,  with  the 
scale  used  in  platting,  50  ft.  to  the  inch,  each  double  page  covers  a  terri- 
tory of  800  ft.  by  2200  ft.  There  are  at  the  present  time  six  sets  of  these 
books  covering  all  the  principal  mining  operations  of  the  company, 
and  if  placed  together  in  proper  relation,  would  include  ground  described 
as  follows:  north  3200  ft.,  east  2200  ft.,  north  800  ft.  east  2200  ft., 
South  1600  ft.,  west  2200  ft.,  south  2400  ft.,  and  west  2200  ft.  Each  of 
these  books  contains  130  double  pages,  numbered  alike.  The  first  book 
in  each  set  includes  workings  from  the  surface  to  and  including  the 
ninth  level,  the  second  book  includes  from  the  floor  of  the  ninth,  to  and 
including  the  eighteenth  level.  The  third  book  will  include  not  over 
five  levels.  It  has  been  found  that  nine  levels  are  too  many  for  one 
book. 

The  books  are  constantly  in  use,  and  the  wear  on  them  is  too  great 
for  more  than  five  levels.     Underground  workings  of  the   company, 


328  AMERICAN  MINE  ACCOUNTING 

outside  of  those  included  in  the  books,  are  platted  upon  sheets  of  mounted 
drawing  paper  18  in.  X24  in.,  being  the  same  size  as  one  page  of  a  stope 
book.  These  sheets  are  adjusted  to  the  pages  of  the  stope  books,  so  as 
to  form  a  continuation  of  the  system  used  in  the  books.  The  coordinate 
numbers  are  hand  printed  at  the  top  and  side  of  each  double  page  of  all 
the  books,  and  also  on  the  mounted  sheets.  The  books  include  the 
levels,  with  all  the  stope  floors  above  the  levels,  so  that  when  platted 
they  contain  a  representation  of  all  openings,  with  the  square  sets,  at 
every  interval  of  about  7.5  ft.  in  elevation  throughout  the  mines,  all 
being  properly  adjusted  to  the  coordinates,  and  hence  to  each  other. 

The  platting  of  the  surveys  is  in  order  after  the  office  work  in  con- 
nection with  the  field  notes  has  been  completed.  This  is  done  by  scaling 
from  the  nearest  coordinate  lines  north  and  east  to  the  points  for  these 
survey  stations,  using  the  coordinates  of  the  stations  for  the  distances. 

The  platting  is  checked  by  scaling  the  distances  from  succeeding 
points.  The  square  sets  are  then  platted  in  proper  relation  to  the  survey, 
and  the  boundaries  of  the  openings  drawn  as  given  from  the  special 
notes  or  sketches  in  the  field  books.  Every  square  set  is  represented 
as  it  exists  in  the  mine.  This  comprises  the  platting  of  the  surveys  in 
the  books. 

In  order  to  preserve  the  books  from  unnecessary  wear,  the  workings 
of  each  level  in  each  mine  are  transferred  to  mounted  sheets  28  in.  X 
48  in.,  this  size  being  sufficiently  large  to  include  all  the  workings  of 
any  mine.  The  station  numbers  are  platted  on  these  sheets  from  the 
calculated  coordinates.  From  the  mounted  maps  all  tracings  of  levels 
and  reductions  to  other  scales  are  made. 

For  various  uses,  all  levels  are  reduced  by  pantograph  from  the 
50  ft.  scale  to  100  ft.  scale,  and  from  that  to  200  ft.  scale.  All  the 
reduced  maps  are  upon  mounted  sheets  of  drawing  paper,  18  in.  X 
24  in.,  and  are  so  related  to  the  coordinate  system  that  additional  sheets 
can  be  added  in  any  direction. 

None  of  the  maps  described  in  this  article  are  composite,  each  sheet 
representing  one  level  only.  Each  level,  except  in  the  stope  books,  has  a 
special  color  for  that  particular  elevation.  Water  colors  are  used  on 
mounted  paper,  and  "no  rinkle"  or  colored  pencils  on  tracings.  Colored 
pencils  used  on  the  dull  side  with  india  ink  lines  on  the  glazed  side  make 
the  best  maps.  The  colors  are  toned  down  with  felt  or  chamois  stumps. 
All  the  workings  in  the  office  stope  books,  including  stopes,  have  a  color 
for  each  year,  the  work  being  brought  up  at  the  beginning  of  the  calendar 
year.  All  mine  numbers  are  hand  printed  on  all  level  maps,  as  well  as 
in  the  stope  books. 

The  surface  survey  is  platted  50  ft.  to  the  inch,  upon  mounted  sheets 
covering  all  the  property  owned  by  the  company.     They  are  arranged 


ENGINEERING  AND  GEOLOGICAL  DATA  329 

in  numerical  order,  and  show  all  streams,  roads,  ditches,  shafts,  tunnels, 
open  cuts,  buildings,  railroads,  and  all  claim  lines,  with  shading  around 
the  boundary  of  the  company  property. 

For  general  use,  all  the  features  on  these  sheets  have  been  reduced 
to  100  ft.  scales,  upon  mounted  sheets  of  the  same  size  as  the  50  ft.  scale 
maps.  All  of  the  surface  sheets  will  be  corrected  from  time  to  time  as 
changes  are  made,  and  new  sheets  substituted  for  old  ones.  There  is  an 
index  sheet  for  the  surface  maps  of  the  same  size.  It  shows  all  claims 
owned  by  the  company  drawn  to  scale  of  800  ft.  to  the  inch,  and  is  cross- 
sectioned  so  as  to  represent  the  spaces  occupied  by  the  different  surface 
sheets.  Numbers  from  1  to  240  are  placed  in  the  rectangular  spaces, 
and  the  corresponding  numbers,  as  used  are  printed  upon  the  bottom 
of  the  surface  sheets.  Kjiowing  the  locality  desired  for  examination, 
the  index  gives  the  sheet  sought.  By  using  one,  four,  or  sixteen  squares 
on  the  index  sheets  it  is  an  index  for  50  ft.,  100  ft.,  and  200  ft.  scale  maps. 

The  stopes  are  measured  or  "taken  up"  as  it  is  called,  once  a  month, 
or  oftener  if  it  becomes  necessary.  For  this  work  leather  bound  books 
5  3/8  in.  Xll  1/2  in.  in  size  are  used.  The  pages  are  cross-sectioned, 
giving  16,  36,  64,  or  100  squares  to  the  inch.  The  boundaries  of  the 
square  inches  are  heavier  than  all  the  other  lines.  The  small  veins  are 
sketched  in  the  books  having  the  large  squares,  and  the  large  veins  in 
those  having  the  small  squares.  Usually  before  going  underground, 
the  portion  of  the  level  where  the  stopes  are  to  be  located  is  sketched 
from  the  office  stope  books  into  the  field  book,  the  location  of  all  chutes 
and  survey  stations  being  indicated,  as  in  office  books.  In  the  field 
books,  however,  the  drifts  are  made  to  follow  the  cross-section  lines  by 
indicating  the  bends  by  V  or  A  ,  as  the  drift  bends  either  to  right  or  left. 
The  difference  between  the  surveyed  drift  and  the  same  drift  sketched, 
will  appear  from  Fig.  240. 

The  veins  owned  by  the  company  run  in  an  easterly  and  westerly 
direction,  with  usually  a  south  dip.  There  are  a  few  veins  that  dip  to  the 
north.     The  books  represent  the  veins  as  viewed  from  the  south. 

In  stoping  up  from  a  level  on  a  south  dipping  vein  the  different 
floors  will  show  offsets  to  the  north.  It  is  customary  to  give  the  number 
10  to  the  first  row  of  sets  along  the  level  on  such  a  vein,  using  11,  12,  etc., 
for  the  offsets,  either  on  the  level  or  in  the  stopes.  These  numbers  are 
carried  in  the  chute  sets,  which  are  the  reference  sets  for  all  of  the  floors 
of  the  stopes.  On  the  level,  the  discharges  of  the  chutes  are  sketched  on 
the  north  side  of  the  drift  as  they  appear  in  the  mine.  On  the  first 
floor  of  the  stope  the  chutes  will  then  fall  in  11,  12,  etc.  The  posts 
standing  on  the  level  and  in  the  stopes  are  represented  by  dots  at  the 
intersections  of  the  printed  lines  in  the  books,  while  the  chutes  in  the 
stopes  are  represented  by  squares  which  have  their  angles  at  the  posts  of 


330 


AMERICAN  MINE  ACCOUNTING 


the  chute  sets.  The  stopes  are  sketched  by  counting  the  sets,  indicating 
the  posts  and  chutes  as  described,  and  by  drawing  the  outlines  around 
the  openings.  All  bends  or  angles  found  in  the  stopes  are  located  and 
sketched.  Often  measurements  of  irregular  caps  and  girts  are  made,  and 
sometimes  it  becomes  necessary  to  carry  a  transit  line  into  the  stope. 
Within  the  sketches  of  the  openings  are  recorded  the  dates  upon  which 
the  stopes  were  "  taken  up,"  Usually  but  one  floor  is  sketched  on  a  page. 
When  the  veins  dip  north  the  row  of  sets  on  the  level  is  numbered  10,  and 


CHurs 


1 

^ 

^c::   • 

\ 

1    \ 

S 

-^-^- 

\    5; 

e::|*I 

^ 

* 

"1^ 

\ 

% 

\ 

1 

-L 

1 

is 

^ 

T 

— '       1 

^I 

-]-■  .  • 

1 

Fig.  240. 


chutes  show  on  the  south  side  of  the  drift,  the  offsets  in  the  stopes  are  num- 
bered 9,  8,  etc.  After  having  been  platted  in  the  office,  all  notes  in  the 
field  books  are  inked  with  indelible  ink.  The  platting  of  the  stopes  in  their 
proper  position,  relative  to  the  coordinates  in  the  office  stope  books, 
consists  of  carrying  the  lines  of  the  square  sets  platted  on  the  levels, 
up  through  the  books  by  scaling,  and  testing  with  tracing  paper,  and 
then  reproducing  the  sketches  in  the  field  books  along  those  lines. 


ENGINEERING  AND  GEOLOGICAL  DATA 


331 


As  a  rule,  all  bends  in  the  slopes  conform  to  the  bends  on  the  levels, 
if  not,  they  are  platted  as  actually  located  in  taking  up  the  stopes.  In  the 
office  books  the  chutes  on  all  stope  floors  are  colored  black,  and  the  num- 
bers of  the  chutes  are  written  adjoining.  The  lowest  levels  in  all  stope 
books  are  at  the  back  of  the  books,  and  first  floors  of  the  levels  next,  and 
so  on  toward  the  front  of  the  book  for  every  level  and  stope  above. 

From  what  has  been  stated  in  regard  to  the  construction  of  the 
office  stope  books,  it  can  be  readily  understood  that  in  case  of  a  sudden 
demand  for  tracings  of  any  or  all  workings,  but  a  few  days  would  be  re- 
quired in  which  to  comply  with  the  demand.  This  actually  occurred  less 
than  two  years  since.     A  fire  broke  out  in  one  of  the  mines  and  in  order 


Fig.  241. 


to  stamp  it  out  a  large  amount  of  extra  mining  was  done.  To  do  this 
and  avoid  breaking  into  old  workings  unexpectedly,  it  was  necessary  to 
make  tracings,  not  only  of  several  levels  but  of  the  stopes  above  the  levels. 
With  all  the  work  correctly  platted  in  the  books,  the  tracings  were  ready 
for  use  within  three  days,  whereas  had  the  stopes  not  been  platted  as 
described,  it  would  have  required  not  less  than  a  month  and  probably 
much  longer.  Then  again,  in  the  regular  mining  work  it  is  often  necessary 
to  have  special  tracings,  which  will  show  any  section  of  unworked  ground, 
or  the  exact  location  of  all  stopes,  or  filling,  cross-cuts,  etc.     The  infor- 


332  AMERICAN  MINE  ACCOUNTING 

mation  is  always  ready  in  the  books  for  instant  use,  either  by  direct 
examination,  or  by  tracings. 

A  clear  idea  of  the  entire  stope-record  system  can  be  gained  by  an 
examination  of  the  accompanying  copy  of  a  portion  of  a  floor  of  one  of  the 
mines  shown  by  Fig.  241. 

In  order  to  understand  the  progress  measuring,  a  statement  of  the 
system  of  numbering  used  in  the  mines  is  necessary.  All  places  such  as 
cross-cuts,  drifts,  rises,  winzes,  chutes,  and  stopes  are  numbered  in  such 
a  manner  as  at  once  to  indicate  the  level  on  which  they  occur.  For 
example  all  numbers  on  the  first  level  are  100  to  199,  AlOO  to  A199,  etc., 
all  on  the  second  level  are  200  to  299,  etc.  So  that  all  numbers  for  any 
level  come  within  the  hundred  used  in  designating  that  level.  On  the 
11th,  and  21st,  of  each  month  all  places  run  for  development  are  meas- 
ured, while  upon  the  first  of  the  month  all  openings  including  stopes 
are  measured. 

For  the  purpose  of  recording  the  progress  of  all  shafts,  cross-cuts, 
drifts  raises,  winzes,  and  stations,  progress  books  are  used  which  have 
these  headings:  Date,  Vein,  Place,  Charge,  Advance,  Total,  From,  Height 
or  Length,  Width,  Cubic  Feet  Ore,  Cubic  Feet  Waste,  Cars  Ore,  Cars 
Waste.  The  total  distance  mined  in  any  particular  place  is  recorded 
when  measured  in  the  column  Total.  The  preceding  measurement  of 
that  place  is  then  substracted  from  the  total,  and  the  remainder  is  re- 
corded in  the  Advance  column.  Under  the  head  Vein  is  written  the 
name  or  number  of  the  vein  upon  which  any  working  is  located,  under 
place,  is  the  number  of  the  working,  while  under  Charge,  are  the  initials 
of  the  words  showing  for  what  purpose  the  work  is  being  done.  M  is  for 
mining,  D  is  for  development,  F  is  for  filling,  S  S  \^  for  shaft  sinking. 
An  account  of  the  cost  of  mining  all  numbered  places  is  kept  by  the 
clerical  department  of  the  company,  and  it  is  for  that  department  the 
above  letters  are  used.  The  purpose  for  which  the  work  is  run  is  deter- 
mined by  the  foreman  or  superintendent.  Under  From  is  written  the 
number  of  the  opening  from  which  any  opening  is  measured.  The  other 
headings  explain  themselves.  The  cars  of  ore  and  waste  are  obtained 
from  car-tally  boss  at  the  mines. 

The  record  made  in  the  field  having  been  completed  by  calculations 
in  the  office  determining  the  advance  and  cubic  feet  excavated,  a  report 
on  progress  sheets,  12  in.  Xl7  in.,  is  made  out.  The  sheets  for  the 
monthly  reports  contain  all  the  headings  of  the  field  books  except, 
"Height  or  Length,"  Width,  Cubic  Feet,  Total,  and  in  addition  have 
columns  marked  "  Distance  in  Ore, "  "  Width  in  Ore, "  "  per  cent.  Copper,'' 
''Oz.  Silver,"  Distance  in  Waste,  Square  Sets,  Remarks. 

During  the  progress  of  work  in  the  mines  a  mine  sampler  takes 
samples  of  all  veins.     These  samples  are  taken  horizontally  across  the 


ENGINEERING  AND  GEOLOGICAL  DATA  333 

vein,  at  right  angles  to  it,  and  at  regular  intervals  of  from  5  to  10  ft.  long. 
After  these  samples  have  been  assayed,  copies  of  the  assayers  reports  are 
filed  in  the  engineer's  office.  From  these  reports,  all  except  stope  assays 
are  copied  in  assay  books  during  the  month.  At  the  end  of  the  month  the 
recorded  assays  of  any  particular  place  are  averaged,  so  that  the  progress 
in  ore  and  waste,  the  width  of  the  ore  and  the  assay  values  are  determined. 
These  data  are  recorded  on  the  sheets  showing  the  monthly  progress  in  the 
columns  for  that  purpose.  After  these  sheets  have  been  carefully  checked 
in  every  particular,  they  are  used  by  the  clerical  department  in  making 
estimates  of  the  cost  of  mining.  They  are  then  copied  into  bound  prog- 
ress books  the  same  size  as  the  sheets,  there  being  a  progress  book  for 
each  mine.  These  books  are  constantly  used  for  reference.  The  annual 
report  of  progress  is  made  from  these  books,  and  contains  a  summary  of 
everything  therein  recorded  except  assay  value.  These  reports  are  copied 
in  the  annual  progress  books. 

In  order  to  preserve  the  knowledge  of  the  exact  location  of  all  mine 
numbers,  of  which  there  are  several  thousand,  and  also  as  a  partial  index 
of  the  progress  reports,  the  numbers  are  indexed  in  a  set  of  books  for 
that  purpose.  These  books  are  9  in.  X 11  in.,  one  being  used  for  each 
mine.  Above  the  ruled  columns  are  the  printed  headings,  Number, 
Description,  When  Commenced,  Place  of  Beginning,  Ordinate  iV,  Ordi- 
nate E,  Remarks.  The  ordinates  are  scaled  from  the  office  stope  books, 
and  with  other  data,  afford  an  accurate  method  of  finding  any  number. 
These  index  books  are  brought  up  to  date  with  the  regular  monthly 
work,  all  new  numbers  given  out  at  the  mine  being  located  and  recorded. 

Of  the  office  work  thus  far  described,  the  most  important,  making 
reductions  from  the  survey  notes,  copying  field  notes  and  office  calcula- 
tions, platting  stopes,  and  copying  monthly  reports,  is  done  by  one  person 
and    checked    by   another.      By  this   means   all   material  errors   are 

eliminated. 

At  the  beginning  of  each  year  complete  calculations  of  the  ore  re- 
serves are  made.  Some  of  these  calculations  are  made  by  applying  the 
mine  assays  directly  to  particular  portions  of  the  veins  as  shown  in  the 
stope  books,  while  a  much  larger  number  are  made  from  maps  showmg 
longitudinal  projections  of  the  veins.  The  maps  are  18  in.X24  in.  and 
show  the  workings  drawn  to  scale  of  100  ft.  to  the  inch. 

The  first  map  of  any  vein  shows  all  workings  on  the  vein  from  the 
surface  to  the  sill  of  the  twelfth  level,  while  the  second  map  will  include 
all  workings  from  the  sill  of  the  twelfth  level  to  that  of  the  twenty-sixth, 
level.  These  maps  are  cross-sectioned  with  lines  1  in.  apart.  The 
vertical  lines  are  marked  with  the  same  numbers  as  the  north  and  south 
coordinate  lines  in  the  books  (stope),  which  include  the  veins  projected 
The  horizontal  lines  are  elevation  lines  and  represent  even  hundreds  of 


334  AMERICAN  MINE  ACCOUNTING 

feet  above  sea  level.  The  planes  of  projection,  except  one  which  is  north 
and  south,  are  due  east  and  west.  All  mine  openings  are  projected  by 
scaling  east  or  west  (except  for  north  or  south  plane  for  which  the  scal- 
ing is  north  and  south),  from  the  nearest  coordinates  in  the  stope  books 
to  the  ends  of  such  openings,  and  then  platting  the  distances  thus 
obtained,  on  the  projection  sheets.  The  sill  is  first  platted  in  this  manner, 
using  the  calculated  elevations  to  determine  the  vertical  position  on  the 
sheet.  Above  the  sill  and  parallel  to  it,  are  drawn  pencil  lines  to  rep- 
resent the  height  of  the  stope  floors,  and  the  openings  are  then  platted  as 
stated.  All  new  openings  upon  the  vein  are  platted  at  the  beginning  of 
the  year.  The  workings  shown  upon  the  projections  are  shaded  with  the 
same  colors  as  the  corresponding  years  in  the  stope  books. 

The  veins  are  divided  into  convenient  blocks,  usually  extending 
from  one  level  to  another,  the  blocks  being  bounded  laterally  by  dotted 
red  lines.  The  tons  of  cfre  in  each  block  are  obtained  by  scaling  the  height 
and  length  of  the  block  from  the  map,  multiplying  the  product  of  these 
two  by  the  north  and  south  width  of  the  vein,  and  dividing  the  result  by 
the  estimated  number  of  cubic  feet  of  ore  to  the  ton.  The  north  and 
south  width  of  the  vein  is  obtained  by  calculation,  from  the  average 
width  of  the  vein  given  in  the  assay  reports,  and  the  course  of  the  vein 
within  the  block.  If  the  average  width  of  the  vein  is  found  to  be  10  ft. 
and  its  course  is  N.  35  degrees  W.,  the  width  north  and  south  will  be  10  ft. 
divided  by  sine  35  degrees  equals  17.4  ft.  The  course  of  the  vein  in  the 
block  is  obtained  by  protractor  from  the  drifts  in  the  stope  books,  the 
general  course  of  the  vein  being  used.  The  contents  in  copper  and 
silver  in  the  blocks  are  obtained  from  the  average  mine  assays  of  the  drifts 
and  raises  inclosing  the  blocks.  The  extractions  made  during  the  year 
from  any  particular  block  are  deducted  from  the  total  in  the  block  by 
scaling  from  the  projection  maps,  and  making  therefrom  the  necessary 
calculations  of  tons  of  ore,  pounds  of  copper,  and  Oz.  of  silver. 

Besides  the  annual  determinations  of  the  ore  reserves,  an  estimate 
is  made  of  the  excess  mined  in  the  veins  above  the  amount  formerly 
calculated  also  a  comparison  between  the  cubic  feet  extracted  from  each 
mine  and  the  total  number  of  tons  shipped,  in  order  to  determine  the 
number  of  cubic  feet  of  ore  per  ton  in  the  mine. 

Monthly  and  yearly  records  are  kept  in  the  department  of  the  ore 
shipped  from  each  mine,  the  per  cent,  copper,  and  ounces  of  silver  and  gold 
per  ton,  also  the  resulting  pounds  of  copper,  and  ounces  of  gold  and 
silver.  The  assay  values  of  the  ore  are  obtained  from  the  sample  cars 
which  are  regularly  shipped  to  the  smelter  at  Great  Falls.  These  records 
are  kept  in  books  made  to  order  for  the  purpose. 

The  above  descriptions  include  the  salient  features  of  the  methods 
of  keeping  engineering  records  used  by  this  company.     There  are  a 


ENGINEERING  AND  GEOLOGICAL  DATA 


335 


Gre«/t 


Yt/ZOH' 


B/ue 


/f/iyo/i/e 


Cra/ti/f 


i 


XXX 
XXX 


Ktrmt7/o/t 


Green 


WW 
WW 


number  of  details  which  have  necessarily  arisen  in  connection  with  the 
elaboration  of  the  work,  which  need  not  be  mentioned. 

All  permanent  records  are  kept  in  the  most  concise  form  possible, 
and  are  especially  adapted  to  the  work  of  a  large  company. 

GEOLOGICAL  DATA 

Methods  of  Recording  Used  by  the  Calumet  and  Arizona 

Mining  Co. 

At  the  present  time  the  output  of  the  mines  of  the  Calumet  and  Arizona 
company  is  about  1600  tons  per  day.     A 
little  over  50,000  ft.  of  development  work  is       ^^9^^"^ 
done  each  year.     In  order  that  a  good  geo-  ^^^^^^ 
logical  record  be  kept  of  all  these  openings 
the   company  employs  in  their  geological  (puor/zi/e 
department  three  inspectors,  whose  duty  it 
is   to   visit    each    of  the  openings  often  ^""' 
enough  to  make  note  of  and  have  sampled 
the  formations  exposed  before  the  openings   ^"^"9^°'"^'-'''^ 
are  lagged  or  filled. 

The  chief  engineer  of  the  company  has 
charge  of  the  geological  department. 
Those  in  this  department  do  no  surveying 

and  no  mapping  beyond  tracing  maps  made  pyrife  (/sss)      \(\^0-^  sf<'<^*- 
by  the  mine  surveyors. 

The  mine  notes  are  taken  in  ordinary  ox/</eOre 
transit  and  cross-section  books,  the  former 
books  being  used  for  the  development 
work  and  the  cross-section  books  for  the 
stopes.  In  the  office  these  notes  are  trans- 
ferred to  cards  and  maps  which  are  in- 
dexed and  filed  away. 

The  legend  used  is  shown  in  Fig.  242. 
It  will  be  seen  from  this  that  we  have 
different  symbols  for.  Schist,  Quartzite, 
Limestone,  Conglomerate,  Rhyolite,  Gran- 
ite, Iron  pyrite.  Copper  Oxide  ore.  Copper 
Sulphide  ore,  Leached  material.  Broken 
lime,  and  various  kinds  of  altered  lime. 
Copper  Oxide  ore  is  all  material  carrying  4 
per  cent,  or  more  copper  and  less  than  10 
per  cent,  sulphur.  Copper  Sulphide  ore 
is  all  material  carrying  4  per  cent,  or  more 
copper  and  10  per  cent,  or  more  sulphur. 


Crf'mson 


•Su/ph/e/fi  Ore 


Leac/je(/ 


_&ro/re/i  lime 


^/ferecf  lime 


Jfao/inizeef  Lime 


I  eachec^lfme 


Pyriiic  lime 


Si/fceous  Itme 


I /me  Boulc/erj 


Cr/'mjon 


^ 


Broitrt 


B/ue 


yyyy\ 
\y  yyA 

Em 


B/ue 


^  B/ue/fnc/Brott'/f 


B/i/eA/K/B/crcAr 


B/ue/1^  re //of 


B/ue 


Fig.  242. 


336 


AMERICAN  MINE  ACCOUNTING 


O    O 


O    O 


MINE.. 


.J.^eJioo/so!t_ LEVEL. ^__ ^_„.  CROSS  CUT. 

^        ^  ^      ^        ^ 


AfineAfofes  /n 
3M?p^Psr94. 


yxxx  xyxy 

X  XXXXXX  XXXK 

xxyx>«X'«>'xxx 

XXi<)<><XXXX  xx-xx  X 


xxxxxxxxxx 

XXXXXXXXXXX 


:$^ 


O   i  >i 


Fig.  243. 


O     O 

MINE C^AA(ii^±t LEVEL. 


o  o 

Pais* 


iS  v^  »^  "• 


Fig.  244. 


ENGINEERING  AND  GEOLOGICAL  DATA 


337 


By  combining  the  symbols  we  get  all  the  gradations.  For  instance 
pyritic  limestone  is  shown  by  combining  the  symbol  of  iron  pyrite  with 
the  one  of  limestone  and  leached  material.  The  legend  shows  all  the 
rocks  found  in  these  mines.  In  the  mine  notes  the  symbols  are  shown 
in  lead  pencil,  but  in  the  office  notes,  colored  inks  are  used  to  bring  out 
the  distinctions. 

Field  Notes. — In  taking  notes  on  the  formation  in  the  drifts,  cross- 
cuts, and  stations,  the  actual  formation  in  the  left  wall  and  floor  are 


Fig.  245. 


shown.  The  scale  for  the  height  or  width  of  opening  is  not  exact,  but 
except  for  this  the  notes  are  drawn  to  scale  as  shown  in  Fig.  245. 

On  the  left  page  of  the  transit  book  descriptive  notes  are  written. 
The  character  of  the  material  cut,  contacts,  faults,  etc.,  are  given;  also 
the  distance  to  the  survey  station  used  in  measuring  to  contacts,  etc. 
Anything  else  that  will  tend  to  make  the  record  clear  and  complete  is 
written  down.  The  formation  on  the  left  wall  and  floor  are  shown 
diagrammatically  on  the  right  page. 

In  a  similar  manner  the  notes  for  raises,  winzes,  and  shafts  are  taken^ 

22 


338 


AMERICAN  MINE  ACCOUNTING 


the  only  difference  being  that  instead  of  having  but  two  walls  shown, 
all  four  are  sketched  as  shown  in  Fig.  246.  These  sketches  are  drawn 
to  scale  except  for  the  width  and  length  which  are  only  approximate. 
The  timber  sets  are  shown  on  the  sketch.  The  height  of  the  sill  set  is 
8  ft.  10  in.  and  the  height  of  the  other  sets,  7  ft.  10  in.  center  to  center. 
As  for  the  stope  sketches,  since  nearly  all  the  ground  is  mined  by 
the  square  set  system,  the  field  notes  show  the  sets  taken  out  and  the 
formation  on  each  floor  as  shown  in  Fig.  247. 


Fig.  246. 


Each  floor  is  plotted  on  a  separate  page.  It  is  seldom  that  any 
other  method  of  stoping  is  used,  but  when  one  is,  points  are  established 
by  the  mine  surveyors  and  these  are  used  by  the  inspectors  to  make 
horizontal  sections  through  the  stope,  at  the  intervals  where  the  floors 
would  come,  were  the  square  set  method  used. 

OflBce  Records. — In  the  office  the  mine  notes  are  transferred  to  cards 
which  are  5  in.  X  9  in.  and  are  cross-sectioned  to  inches  and  tenths  of 
inches.  The  drifts,  cross-cuts,  stations,  and  stopes  are  plotted  to  a 
scale  of  1  in.  equals  25  ft.     The  shafts,  raises,  winzes  are  plotted  to  a 


ENGINEERING  AND  GEOLOGICAL  DATA 


339 


scale  of  1  in.  equals  12.5  ft.  As  in  the  mine  notes  the  height  and  width 
of  drifts,  cross-cuts,  and  stations  and  the  length  and  width  of  raises, 
winzes,  and  shafts  are  not  plotted  exactly  to  scale.     The  finished  card 


L^.y^uuL-J^TZ^ 


Fig.  247. 


—^  M/ne  No/ts  in 


■J 

^ 

^ 

J^ 

^ 

($ 

y^l 

syi 

^ 

V 

In 

D 

R 

1/ 

s 

a- 

^ 

r\ 

';»; 

tfej 

w 

r 

\ 

g 

H. 

2 

I^Stf 

« 

§ 

9 

&o5^ 

jj 

% 

N 

^JCT^ 

; 

nJ 

1 

^^' 

i 

^ 

i 

r' 

JOfif  kJu/f fiet/ 

reS'r^Auf    ' 6r«*n 

/>fark5epf Broirn 

/Ipr  *  Ocf.  - 
Mo/kNoir  - 
June  k  Of  c.    - 


/i'6Moi. 


V. 


B/ue 


Fig.  248. 


Fig.  249. 


notes  made  from  the  mine  notes,  Figs.  245  and  246,  are  shown  in  Figs. 
243  and  244  respectively.  Except  for  the  descriptive  notes  these  cards 
show  everything  the  field  notes  show.     In  addition  to  this,  the  cards 


340 


AMERICAN  MINE  ACCOUNTING 


for  the  development  work  show  by  the  dates  the  position  of  the  breast, 
back,  or  bottom,  as  the  case  may  be,  on  the  1st,  8th,  15th,  and  22nd, 
of  each  month,  provided  that  the  opening  has  advanced  during  the 
preceding  interval.     They  also  show  the  field  book  and  page  from  which 

the  card  was  made,  all  develop- 
ment work  started  from  it,  and 
also  in  red  ink  the  assays  for  cop- 
per contained. 

As  for  the  office  record  of  the 
stopes,  see  Figs.  248  and  249.  Fig. 
248  shows  the  sets  removed  and 
the  formation.  As  there  is  not 
sufficient  space  on  this  card  to 
show  clearly  the  copper  contents 
and  the  time  of  removal,  a  piece 
of  tracing  cloth  is  cut  to  fit  over 
the  stope  card.  On  this  the  sets 
are  drawn  in  colored  inks  and  the 
percentage  of  copper  is  written  in 
black  ink  at  the  places  where  the 
samples  were  taken,  as  shown  in 
Fig.  249.  The  colored  inks  with 
cross-sectioning  show  the 
2  month  of  the  year  that  the  ground 
was  stoped.  The  year  of  removal 
is  shown  in  black  ink  with  a  circle 
around  it. 

Formation  Maps. — In  order  that 
the  formation  in  each  opening  be 
shown  in  its  relation  to  other  open- 
ings, large  maps,  53  in.  X  32  in. 
are  drawn  on  tracing  cloth  to  a 
scale  of  1  in.  equals  50  ft.  There 
is  a  map  made  for  each  floor  in 
the  mine.  On  this,  the  formation 
is  plotted  from  the  cards  as  seen  in 
Fig.  250,  showing  a  portion  of  such 
a  map. 

These  maps  are  made  on  trac- 
ing cloth  so  that  they  may  be 
traced  from  the  maps  of  the  mine 
surveyors,  and  also  that  they  may  be  placed  on  top  of  each  other  so 
that  the  relations  of  the  formation  on  the  different  elevations  can  be 


o 

^  the 


ENGINEERING  AND  GEOLOGICAL  DATA  341 

readily  seen.  Vertical  cross-sections  are  made  on  tracing  cloth 
wherever  there  is  sufficient  data  to  make  them  of  use,  these  are 
made  from  the  large  50  ft.  to  the  1  in.  formation  maps. 

Estimates  of  ore  reserves  are  made  about  once  each  year,  for  which 
the  formation  maps,  together  with  the  vertical  sections  are  used. 


INDEX 


Accident  reports,  134 
Abstract,  bills  collectable,  215 

voucher,  215 
Account,  cash,  61,68 

closed,  214 

company  general,  3 

company  operating,  3 

company  team,  88 

depreciation,  209 

expense,  269 

general  plant,  depreciation  of,  208 

gold,  279 

mine,  general,  3,  5 

mine,  profit  and  loss,  5 

miscellaneous,  profit  and  loss,  13 

plant,  283 

profit  and  loss,  5 

stable,  287 

treasurer's,  68 

Victor  Mill,  297 

wash,  95 
Accounts,  closed,  75,  174 

closed  mill,  93 

construction,  95 

deferred,  95 

development,  97 

distributed  mine,  288 

distributing,  28 

expense,  169 

general  ledger,  64 

head  office  ledger,  58,  60,  277 

inventory,  16 

ledger,  general  office,  205,  206 
Wasatch  Store  Co.,  269 

mine,  63,  282 

open  pit  mines,  35 
underground  mines,  26 

mining  expense,  open  pit  mines,  36 
underground  mines,  32 

new  construction,  9 

operating,  150,  169 

receivable,  6,  61,  74,  278,  283 

shop,  74 

sub-mine,  95,  285 

supply,  16 

surface  expense,  33 


Accounting,  general  ledger,  3 

general,  mine  books,  107 

general  office  and  mine,  6,  214 

general  statement  of,  180,  297 

general,  sub-ledger,  5 

methods,  Oliver  Iron  Mining  Co.,  1 
Calumet  &  Arizona  Mining  Co  ,  168 
Ojibway  Mining  Co.,  58 
Portland  Gold  Mining  Co.,  275 
Utah  Con.  Mining  Co.,  148 
Utah  Fuel  Co.,  203 
Wasatch  Store  Co.,  269 

mine  office,  235 
Additional  expenditures,  details  of,  235 
Administrative  espense,  28 
Advertising,  9 

Agencies  and  commissions,  outside,  9 
Agent,  mine,  61 
Aid  fund,  70 

rules,  70 
Air  lines,  82 
Ammunition  order,  294 
Analysis,  9 
Animal  reports,  255 
Animals,  depreciation  of,  210 

killed  and  sold,  209,  223,  255 
Application  for  dweUing,  89 
Applying  for  situation,  183 
Assaying  and  sampling,  295 
Assessments,  60 
Assets,  62 

Attendance,  medical,  72 
Audited  bills,  69 
AuxiUary  hoists,  289 

records,  210-213 

Balance  sheet,  234,  273,  281 

Bills  audited,  69 
collectable,  251 
abstract  of,  215 
ledger,  215 
Blacksmiths,  75 
Blacksmith  shop,  288 

expense,  180 
Blasting,  drilUng  and,  37,  38 
report,  154,  157 


343 


344 


INDEX 


Boarding-house  expenditures,  208 
fixtures,  206 
receipts,  208 

receipts  and  expenditures,  252 
record  of  meals  served,  251 
reports,  223 
Boilers,  151 

Boiler-house  expense,  174 
room,  288 
record,  174 
Books,  calculation,  326 
field,  surveying,  325 
office  stope,  327 
progress,  332 

and  stationery,  coupons,  270 
Boston    &    Montans    Con.    Copper    & 
Silver  Mining  Co.,  325 
books,  calculation,  326 
office  stope,  327 
progress,  332 
surveying  field,  325 
calculation  books,  326 
of  ore  reserves,  333 
calculations,  survey,  326 
engineering  data,  methods  of  record- 
ing, 325 
field  books,  surveying,  325 

notes,  recording,  325 
maps,  surface,  328 

underground,  328 
mine  openings,  system  of  numbering, 

329,  332 
numbering  mine  openings,  system  of, 

329,  332 
office  records,  survey,  327 
office  stope  books,  327 
openings,  system  of  numbering  mine, 

329,  332 
ore  reserves,  calculation  of,  333 
platting  surveys,  328 
progress  books,  332 

report,  332 
recording  field  notes,  326 
records,  survey  office,  327 
report,  progress,  332 
sketches,  underground,  330 
stope  books,  office,  327 
survey  calculations,  326 

office  records,  327 
surveying  field  books,  325 
surveys,  platting,  328 
underground  sketches,  330 


Breaking  and  crushing  ore,  34 

ore,  285 
Briquetting  press  expense,  177 
Buildings,  206,  269,  286 

and  chutes,  repairs  to,  212 

and  fixtures,  151 

repairs  to,  178,  214 

saloon,  207 
BulHon,  loading  expense,  177 
Burning  and  drawing,  213 

Cage  and  skip  tenders,  33 
Calculation  books,  326 
of  ore  reserves,  333 
Calculations,  survey,  326 
Calumet      &      Arizona      Mining      Co., 
smelter,  168 
accounting  methods,  168 
accounting,  general  statement,  180 
accounts,  closed,  174 

expense,  169 

operating,  169 
applying  for  situation,  183 
blacksmith  shop  expense,  180 
boiler-room  expense,  174 

record,  174 
briquetting  press  expense,  177 
buildings,  repair  of,  178 
bullion,  loading  expense,  177 
carpenter-shop  expense,  180 
closed  accounts,  174 
coke,  delivering  expense,  ore  and,  177 
converter  expense,  170 
copper  ore,  smelting,  168 
cost  sheets,  190 
crane  expense,  178 
distribution  of  labor,  186 
dwellings,  report  of,  178 
electric  plant  expense,  178 

power  record,  178 
electric  shop  expense,  180 
engaging  labor,  182 
engineering  expense,  179 
engineering  data,  317 
geological  data,  335 
expense  accounts,  169 

bills,  freight,  182 

blacksmith  shop,  180 

boiler  house,  174 

briquetting  press,  177 

carpenter  shop,  180 

converter,  170 


INDEX 


345 


Calumet  &  Arizona  Mining  Co.  (Cont'd) 

crane,  178 

delivering  ore  and  coke,  177 

electric  plant,  178 

electrical  shop,  180 

engineering,  179 

furnace,  170 

general,  169 

hauling  slag,  178 

laboratory,  174 

lighting,  178 

loading  bullion,  177 

machine  shop,  180 

mud  mill,  177 

office,  169 

ore  sampling,  179 

power  house,  177 

pumping,  177 

warehouse,  178 
freight  expense  bills,  182 
fuel  oil  tests,  176 
furnace  expence,  170 

report,  daily,  173 
monthly,  173 
gas  analysis  report,  174 
general  expense,  169 
invoices,  180 
labor,  distribution  of,  186 

engaging,  182 

reference,  investigation  of,  183 
laboratory  expense,  174 
lighting  expense,  178 
machine  shop  expense,  180 
methods    of    recording    engineering 
data,  317 

composite  maps,  324 

elevation  card,  319 

engineering  data,  317 

recording,  forms  used  for,  317 

forms  used  for  recording  engineer- 
ing data,  317 

maps,  composite,  324 
stope,  324 

measurement  card,  319 
total  card,  322 
mine  openings,  system  of  number- 
ing, 317 

numbering    mine    openings,    sys- 
tem of,  317 

Raise  &  Winze  card,  321 

recording  engineering  data,  forms 
used  for,  317 


Calumet  &  Arizona  Mining  Co.  (Cont'd) 

sketch  card,  319 

stope  card,  321 
maps,  324 
total  card,  323 

survey  cards,  318 

system  of  numbering  mine  open- 
ings, 317 

tracings,  324 

Winze  card.  Raise  &,  321 
methods     of     recording     geological 
data,  335 

field  notes,  337 

formation  maps,  340 

geological  data,  335 

legend,  335 

maps,  formation,  340 

mine  notes,  335 

notes,  field,  337 
mine,  335 

office  records,  338 

records,  office,  338 
moistures,  ore,  188 
mud  mill  expense,  177 
office  expense,  169 
operating  accounts,  169 
ore  moistures,  188 
ore  shipments  received,  188 
ore  in  stock,  190 

unloading,  179 
payrolls,  186 

power-house  expense,  177 
production  statement,  190 
pumping  expense,  177 
record,  boiler-room,  174 

electric  power,  178 

water  treatment,  174 

voucher,  180 
reference,  labor  investigation,  183 
refinery  results,  190 
repair  of  buildings,  178 

dwellings,  178 
report,  furnace,  daily,  173 

monthly,  173 

gas  analysis,  174 

smelter,  173 
results,  refinery,  190 
sampling  expense,  ore,  179 
shipments  of  ore  received,  188 
situation,  applying  for,  183 
slag,  hauling  expense,  178 
smelter  report,  daily,  173 


346 


INDEX 


Calumet  &  Arizona  Mining  Co.  (Cont'd) 
smelting  copper  ore,  168 

stock,  ore  in,  190 

supplies,  181 

tests,  fuel  oil,  176 

timebooks,  184 

unloading  ore,  179 

voucher  record,  180 

warehouse  expense,  178 

water  treatment  record,  174 
Capital  stock,  58,  278 
Captains,  mining,  33,  37,  38 
Carpenters,  74 
Carpenter-shop  expense,  180 

and  surface,  288 
Cars  and  rails,  287 
Cars,  repairs  to,  211 

repairs,  locomotives  and,  37 

and  tracks,  151,  206 

underground,  83 
Cash,  278,  283 

account,  61,  68 

book,  107,  214,  268,  297 
Cement,  etc.,  105 
Change  house,  dry  and,  33 
Charging  ovens,  213 
Check  register,  108 

roll,  44 
Checks,  pay,  116 
Chemistry,  surveying  and,  34,39 
Chutes,  repairs  to  buildings  and,  212 

and  trestles,  tramways,  206 
Cinders,  loading,  214 
Claims,  131 

personal  injury,  208 
Classification,  labor,  46 

surface  labor,  113,117 

underground  labor,  113,117 
Clearing  land,  89 

Clerks,  superintendence  and,  212,  213 
Closed  account,  214 

accounts,  75,  174 
mill,  93 
Coal,  Blossburg,  106 

and  coke  mined  and  shipped,  207 

cost  to  consumers,  204 

expense,  sub-accounts,  210 

hard,  106 

mined  and  distribution,  report  of,  268 

mined,  record  of,  238 

mining,  and  making  coke,  203 

sales  ledger,  215 


Calumet  &  Arizona  Mining  Co.  (Cont'd) 

soft,  106 

used,  213 
Coke,  106 

cost  of,  to  consumers,  204 

delivering  expense,  ore  and,  177 

expense,  207 

sub-accounts,  213 

experiments,  214 

loading,  213 

making,  and  mining  coal,  203 

mined  and  shipped,  coal  and,  267 

operations,  record  of,  267 

ovens,  206 

cost  sheet,  224 
repairs  to,  214 
Collectable,  bills,  251 
Commission,  outside  agencies  and,  9 
Companies  and  individuals,  210,  272 

subsidiaries  of  Utah  Fuel  Co.,  203 
Company,  general  account,  3 
expense,  7 

operating  account,  3 

team  account,  88 
Comparative  cost  statement,  134 

statement  of  operations,  230 
Composite  maps,  324 
Compressing,  288 
Compressor,  79,  151 

and  air  drills,  31 

report,  79 
Construction,  61,  64 

accounts,  95 
new,  9 
schedule  for,  10,  95 

new,  5 

supphes  charged  to,  130 
Consumed,  supplies,  17 
Contract  book,  44 

curves,  154 

stripping,  38 
Contributions,  34,  39 
Converter  expense,  170 
Conveyor,  94 
Copper,  61 

cost  of,  to  consumers,  59 

mining  and  milling  native,  58 

ore,  mining,  149 
smelting,  168 
Corrections,  journal  of,  268 
Cost  of  coal  to  consumers,  204 

coke  to  consumers,  204 


INDEX 


347 


Cost  of  copper  to  consumers,  59 

gold  at  the  mint,  276 

iron  ore  at  the  furnace,  4 

ore  at  the  mines,  6 
upper  ports,  6 
lower  ports,  6 

property,  206 

sheet,  coke  ovens,  224 
general,  6,  313 
mine,  6,  230 

sheets,  134,  190 

statement,  comparative,  134 
Coupon  report,  272 
Coupons,  books  and  stationery,  270 

outstanding,  272 
Crane  expense,  178 
Crushing  ore,  breaking  and,  34 
Cross-cuts,  286 
Current  liabilities,  274 
Curves,  contract,  154 

payday,  157 

Dead  work,  212 
Deductions,  payroll,  223,  242 
Deferred  Accounts,  74 

charges,  5,  15 
Deficiency,  payroll,  209 
Depreciation,  15,  222,  272 

account,  209 

of  animals,  210 

of  general  plant  account,  208 
Details  of  general  expense,  222 
Development,  64,  150,  283 

accounts,  97 

schedule  for,  130 

mine,  206 

in  ore,  32 

in  rock,  32 

report,  134 

sheets,  stope  and,  313 

stripping  and,  37 

supplies  charged  to,  130 
Diamond  drilling  records,  98 
Direct  expense,  general  office,  7 

mine  expense,  7 
Disbursments,  21 

receipts  and,  21,  281 
Discount  and  exchange,  interest,  209 

interest  and,  62 
Distributed  mine  accounts,  288 
Distributing  Accounts,  28 
Distribution  of  coal  mined,  report  of,  268 


Distribution  of  coke  oven  payrolls,  247, 
248 

labor,  186,  238,  300 

mine  payrolls,  24*4,  248 

power  drills,  80 
District  expense,  7 
Districts,  iron  mining,  1 
Dividends,  279 

unclaimed,  280 
Drainage  tunnel,  279 

and  watering  mine,  211 
Drawing,  burning  and,  213 
Drifts,  286 
Drill  machine  report,  161 

record,  power,  81 
Drills,  compressor  and  air,  31 

distribution  of  power,  80 

machine,  288 

power,  79 

sharpening  report,  80 
Drilling  and  blasting,  37,  38 

records,  diamond,  98 

report,  163 
Driving  entry,  211 
Dry  and  change  houses,  33 
Dwellings,  appUcation  for,  89 

lease,  89 

repairs  to,  178 

Earnings,  207,  269 

estimated  tonnage  and,  268 
tonnage  and,  224 
Electric  lights,  151,  211 

light  and  power,  76,  94 
plant,  290 
expense,  178 
report,  76 
power,  28 

record,  178 
shop  expense,  180 
supplies,  106 
Electricians,  75 
Elevation  cards,  319 
Elevators,  screens,  and,  94 
Engaging  labor.  111,  182,  297 
Engineering,  212-213 
department,  75 

and  laboratory,  151 
expense,  179 
property,  209 

data,  methods  of  recording,  317,325 
recording,  forms  used  for,  317 


348 


INDEX 


Engineer's  logs,  28 
Entertainment,  traveling  and,  9 
Entries,  journal,  107 
Entry  driving,  211 
Equipment,  permanent,  279 

rental  of,  131 

transfer  of  supplies  and,  221 
Exchange,  interest,  discount  and,  209 
Expenditures,  63 

boarding  house,  208 
receipts  and,  252 

general,  64 
Expense  account,  269 

accounts,  169 
mine,  6 
mining,  open  pit  mines,  36 

bills,  freight,  182 

blacksmith-shop,  180 

boiler-house,  174 

briquetting  press,  177 

coal,  sub-accounts,  210 

coke,  207 

carpenter  shop,  180 

company  general,  7 

converter,  170 

crane,  178 

delivering  ore  and  coke,  177 

direct  mine,  7 

district,  7 

electrical  shop,  180 

electric  plant,  178 

engineering,  179 

furnace,  170 

general,   7,    61,   95,    151,    169,   207, 
208,  213,  280,  296 
mining,  39 
office,  direct,  7 
stripping,  38 
surface,  34, 
underground,  33,  85 

hauling  slag,  178 

hoisting,  33 

laboratory,  174 

law,  207 

legal,  8,  62,  280 

lighting,  178 

loading  bullion,  177 

machine  shop,  180 

mine,  207 

mining,  38,  65,  98,  210,  279 

mud  mill,  177 

office,  8, 34, 37, 39, 61, 68, 169, 280, 296 


Expense,  operating,  6,  61 

ore  sampling,  179 

other,  286 

power  house,  177 

pumping,  177 

stamping,  102 

stock  pile,  39 

surface,  68,  151 

track,  37,  38 

warehouse,  178 

waste  pile,  37 

winter,  36 
Expenses,  administrative,  28 

details  of  general,  222 

extraordinary,  216 

general  office,  salaries  and,  207 

shop,  31 

special,  9 
Experiments,  coke,  214 
Experimental  work,  9 
Exploring,  150 
Exploration,  mine,  33 
Explosives,  105,  152,  287,  294 
Extraordinary  expense,  216 


Field  books,  surveying,  325 

notes,  337 

notes,  recording,  325 
Financial  statement,  62,  230,  273,  280 
Firing  cold  ovens,  214 
Fittings,  pipe  and,  105 
Fixtures,  boarding  house,  206 

buildings  and,  151 

furniture  and,  60,  279 

office,  287 

furniture  and,  8 
Forage  report,  256 
Formation  maps,  340 
Forms    used    for    recording    engineering 

data,  317 
Freight,  286 

expense  bills,  182 

received  record,  124 
Fuel,  74,  152,  287,  294 

oil  tests,  176 

stamp  mill,  106 
Fund,  aid,  70 

personal  injury,  209 

special  renewal,  209 
Furnace  expense,  170 

reports,  173 


INDEX 


34d 


Furniture  and  fixtures,  60,  279 
office,  8 

Gas  analysis  report,  174 
General,  62 

accounting,  mine  books,  107 
cost  sheet,  6 
expenditures,  64 

expense,   7,   61,   95,    151,   169,  207, 
208,  213,  280,  296 
company,  7 
expenses,  details  of,  222 
mining  expense,  39 
office,  152 

accounting,  215 
direct  expense,  7 
and  mining  accounting,  6 
salaries  and  expenses,  207 
repairs,  38 
supplies,  105 
surface  expense,  34 
underground  expense,  33 
Geological  data,    methods    of  recording, 

335 
Gold  account,  279 

cost  of  at  the  mint,  276 
ore,  mining  and  milling,  275 
Grading  highways,  34 
Graphic  records,  153 
Grease,  oils  and,  106 

Hand,  loading  stockpile  by,  33 

mining  by,  38 

stripping  by,  37 

tramming  by,  32 
Haulage  system,  waste,  291 
Hauling,  210 

Head  office,  ledger  accounts,  58,  60,  277 
Headworks,  287 
Heating,  151 

system,  88 
Highways,  89 

grading,  34 
Hoist  report,  290 
Hoists,  auxiliary,  289 
Hoisted,  monthly  record  of  rock,  86 

summary  of  rock,  88 
Hoisting,  85,  151,  285,  290 

expense,  33 

record,  86 

records,  summary  of,  88       \ 

ropes,  106 


Hospital,  285 
Houses,  ore,  291 

Improvements,  12,  219 
Incidentals,  68,  213,  214 
Income  account,  231,  234,  273 
Individuals  and  companies,  210,  272 
Injuries,  personal,  34,  39 
Injury  claims,  personal,  208 

fund,  personal,  209 
Insurance,  13,  69,  208,  272,  280,  283 

marine,  14 
Interest  and  discount,  62 

discount  and  exchange,  209 
Inventory  accounts,  16 
Invoices,  39,  125,  180,  216,  250,  307 
Iron  mines,  1 

and  steel,  105 

mining  districts,  1 
ranges,  1 

ore,  cost  of  at  the  furnace,  4 
mining,  1 

Jigs,  94 

Job  orders,  118 

records,  119 
Journal,  107,  215,  268 

of  corrections,  268 

entries,  107 

miscellaneous,  41 

Labor  charges,  etc.,  transfer  of  supplies, 
24 

chart,  tonnage  and,  152 

classification,  46 
surface,  113,  117 
underground,  113,  117 

distribution  of,  186,  238,  300 

engaging.  111,  182,  297 

reference,  investigation  of,  183 

report,  164 

sheets,  57,  69 
Laboratory,  31,  95 

and  engineering  department,  151 

expense,  174 
Land,  clearing,  89 

lease,  89 
Lands,  206 
Law  expense,  207 
Lease,  dwelling,  89 

land,  89 


350 


INDEX 


Ledger,  42,  215,  268 

accounts,  general,  64 
Wasatch  Store  Co.,  269 

accounting,  3 
sub,-general,  5 

Bills  collectable,  215 

coal  sales,  215 

ore,  43 

atockpile,  44 
Ledgers,  107 

Legal  expense,  8,  62,  280 
Legend,  335 
Liabilities,  62 

current,  274 
Light  and  power,  electric,  76,  94 
Lighting,  37,  38,  295 

expense,  178 
Lights,  electric,  151 
Litigation,  280 
Leading,  211 

cinders,  214 

coke,  212 

stock-pile,  steam  shovel,  33 
hand,  33 
Locomotives  and  cars,  repairs  to,  SX,  38 

operating,  37,  38 
Logs,  engineers,  28 
Loss  and  gain,  61,  278 

on  supplies,  adjustment,  106 
Lower  ports,  cost  of  ore  at,  6 

ore  at,  5,  18 
Lumber  and  timber,  105,  152,  287,  294 

Machine  drills,  288 
report,  164 

report,  161 

shop,  288 
expense,  180 
Machinery,  105,  151,  287 

power  and,  206 

for  prospecting,  207 

rentals,  25 

repairs  to,  212 
Machinists,  74 
Machineman's  report,  288 
Manufactured  supplies,  17 
Manufacturing  supplies,  106 
Maps,  composite,  324 

formation,  340 

stope,  324 

surface,  328 

underground,  328 


Marine  insurance,  14 
Masons,  75 

Material  received  register,  307 
Meals  served,  record  of,  251 
Measurement  card,  319 

total  card,  322 
Medical  attendance,  72 
Merchandise  bought,  269 

sales,  269 
Mill,  Portland,  279-286 

report,  103 

saw,  210 

Victor,  279 
Milling,  283 

gold  ore,  mining  and,  275 

native  copper,  mining  and,  58 
Mine  accounts,  63,  282 

distributed  accounts,  288 

expense  accounts,  6 

open  pit  mines,  35 

underground  mines,  26 

sub-accounts,  285 

agent,  61 

cost  sheet,  6,  230 

development,  206 

expense,  207 
district,  7 

explorations,  33 

notes,  335 

office,  105 

accounting,  39,  235 

openings,  system  of  numbering,  317, 
329,  332 

operations,  record  of,  267 

report,  133,  164 

profit  and  loss  account,  5 
Mined  coal  and  coke,  shipped  and,  267 
Mines,  coal,  203 

cost  of  ore  at,  6 

iron,  1 

ore  at,  5,  18 

reports  received  from,  222 
Mining  captains,  33,  37,  38 

coal  and  making  coke,  203 

copper  ore,  149 

districts,  iron,  1 

expense,  38,  65,  98,  210,  279 
accounts,  open  pit  mines,  36 

underground  mines,  32 
general,  39 

hand,  38 

iron  ore,  1 


INDEX 


351 


Mining  and  milling  gold  ore,  275 
native  copper,  58 

property,  60 

ranges,  iron,  1 

supplies,  16 

and  surface,  vouchers  charged  to,  43 
Mineral     and     mass     copper     shipped, 
reports,  67 

reports,  103 
Miscellaneous,  34,  280 

journal  entries,  41 

profit  and  loss,  13 
Moistures,  ore,  188 
Mud  mill  expense,  177 

Nationality  report,  134,  256 
New  construction,  5 

tramway,  151 
Notes,  field,  337 

mine,  335 

receivable,  61 
Numbering   mine    openings,   system   of, 
317,  329,  332 

Office  accounting,  general,  215 

expense,  8,  34,  37,  39,  61,  68,  169, 

280,  296 
fixtures,  287 
furniture  and  fixtures,  8 
general,  152 

ledger  accounts,  205,  206 
reports  made  at,  223 
mine,  105 
orders,  123 

purchasing  agent,  105 
records,  338 

survey,  327 
reports  to  general,  47 
stope  books,  327 
Officers'  salaries,  280 
Oils  and  grease,  106 

Ojibway  Mining  Co.,  methods  of  account- 
ing, 58 
accident  reports,  134 
account,  cash,  61,  68 
company  team,  88 
treasurer's,  68 
wash,  95 
accounts,  closed,  75 
mill,  93 
construction,  95 
deferred,  74 


Ojibway  Mining  Co.  (Cont'd) 

development,  97 

general  ledger,  64 

head  office,  ledger,  58-60 

mine,  mine  books,  63 

receivable,  61,  74 

shop,  74 

sub,  95 
accounting,  general,  mine  books,  107 
agent,  mine,  61 
aid  fund,  70 

rules,  70 
air  Unes,  82 

application  for  dwelling,  89 
assessments,  60 
assets,  62 

attendance,  medical,  72 
audited  bills,  69 
bills  audited,  69 
blacksmiths,  75 
capital  stock,  58 
carpenters,  74 
cars,  underground,  83 
cash  account,  61,  68 

book,  107 
cement,  etc,  105 
check  register,  108 
checks,  pay,  162 
claims,  131 

classification,     underground,    labor, 
113,  117 

surface  labor,  113,  117 
clearing  land,  89 
closed  accounts,  75 

mill,  93 
coal,  Blossburg,  106 

hard,  106 

soft,  106 
coke,  106 

company  team  account,  88 
comparative  cost  statement,  134 
compressor,  79 

report,  79 
construction,  61,  64 

accounts,  95 
schedule  for,  95 

suppUes  charged  to,  130 
conveyor,  94 
copper,  61 

cost  of  to  consumers,  59 

mining  and  milling  native,  58 
cost  of  copper  to  consumers,  59 


352 


INDEX 


Ojibway  Mining  Co.  (Cont'd) 
cost  sheets,  134 

statement,  comparative,  134 
deferred  accounts,  74 
development,  64 

accounts,  97 

schedule  for,  130 

report,  134 

supplies     charged     to     operation 
and,  130 
diamond  drilling  records,  98 
discount,  interest  and,  62 
distribution  of  power  drills,  60 
drill  record,  power,  81 

sharpening  report,  80 
drills,  distribution  of  power,  80 

power,  79 
drilling  records,  diamond,  98 
dwelling,  appUcation  for,  89 

lease,  89 
electricians,  75 
electric  light  and  power,  76,  94 

plant  report,  76 

supplies,  106 
elevators,  screens  and,  94 
engaging  labor.  111 
engineering  department,  75 
entries,  journal,  107 
equipment,  rental  of,  131 
expenditures,  63 

general,  64 
expense,  general,  61,  95 
underground,  85 

legal,  62 

mining,  65,  98 

office,  61,  68 

operating,  61 

stamping,  102 

surface,  68 
explosives,  105 
financial  statement, '62 
fittings,  pipe  and,  105 
fixtures,  furniture  and,  60 
freight  received  record,  124 
fuel,  74 

stamp  mill,  106 
fund,  aid,  70 
furniture  and  fixtures,  60 
general,  62 

accounting,  mine  books,  107 

expenditures,  64 

expense,  61,  95 

supplies,  105 


Ojibway  Mining  Co.  (Cont'd) 
grease,  oils  and,  106 
head  office,  ledger  accounts,  58-60 
heating  system,  88 
highways,  89 
hoisted,  monthly  record  of  rock,  86 

summary  of  rock,  88 
hoisting,  85 

record,  daily,  86 

records,  summary  of,  88 

ropes,  106 
incidentals,  68 
insurance,  69 
interest  and  discount,  62 
invoices,  125 
iron  and  steel,  105 
jigs,  94 
job  orders,  118 

records,  119 
journal,  107 

entries,  107 
labor,  engaging.  111 

classification,    underground,    113, 
117 
surface,  113,  117 

sundry,  69 
laboratory,  95 
land,  clearing,  89 

lease,  89 
lease,  dwelling,  89 

land,  89 
ledger  accounts,  general,  64 
ledgers,  107 
legal  expense,  62 
liabilities,  62 

light  and  power,  electric,  76,  94 
loss  and  gain,  61 

on  supplies,  adjustment,  106 
lumber  and  timber,  105 
machinery,  105 
machinists,  74 
manufacturing  supplies,  106 
masons,  75 

medical  attendance,  72 
mill  report,  daily,  103 
milling  native  copper,  mining  and,  58 
mine  accounts,  mine  books,  63 

agent,  61 

office,  105 

report,  daily,  133 
mining  expense,  65,  98 

and  milling  native  copper,  58 

property,  60 


INDEX 


353 


Ojibway  Mining  Co.  (Cont'd) 

mineral   and   mass  copper  shipped, 

reports,  67,  103 
nationality  report,  134 
notes  receivable,  61 
office  expense,  61,  68 

mine,  105 

orders,  123 

purchasing  agent,  105 
oils  and  grease,  106 
operating  accounts,  schedule  for,  130 
operations    and    development,    sup- 
plies charged  to,  130 
orders,  job,  118 

office,  123 

purchase,  123 
pay  checks,  116 
pay  roll,  115 
payable,  vouchers,  58 
pedigree  records.  111 
pipe  and  fittings,  105 
plant,  steam,  75,  93 
postage  and  stationery,  62 
power,  electric  light  and,  76,  94 

drills,  79 
property,  mining,  60 
pumping,  85,  94 
purchase  orders,  123 

of  supplies,  121 
purchasing  agent,  office  of,  105 
receipts,  62 
receivable  accounts,  61,  74 

notes,  61 
record,  freight  received,  124 

hoisting,  daily,  86 

power  drill,  81 

rock  hoisted,  monthly,  86 

supplies  used,  127 

tramming,  monthlj^,  83 

voucher,  108 
records,  diamond  drilling,  98 

job, 119 

pedigree.  111 

rent,  93 

stock,  126 

summary  of  hoisting,  88 
register,  check,  108 
regrinding,  94 
rent  records,  93 
rents,  89,  95 
rental  of  equipment,  131 
report,  compressor,  79 

development,  134 


Ojibway  Mining  Co.  (Cont'd) 

distribution  of  power  drills,  80 

drills  sharpened,  80 

electric  plant,  76 

mill,  daily,  103 

mine,  daily,  133 

mineral,  daily,  103 

nationality,  134 

rock  trammed,  83 
shipped,  66 

steam  plant,  75 

supply,  daily,  103 

trammer  bosses',  82 
reports,  accident,  134 

mineral  and  mass  copper  shipped, 
67 

rock  shipped,  train,  66 
requisitions,  supply,  123 
rock  hoisted,  monthly  record,  86 

summary  of,  88 
rock  house,  88 

shipped,  train  reports,  66 

trammed  report,  83 
rolls,  94 

ropes,  hoisting,  106 
rules,  aid  fund,  70 
salaries,  62 

schedule  for  construction  accounts, 
95 

development  accounts,  130 

operation  accounts,  130 
screens  and  elevators,  94 
selling,  smelting  and,  62 
settlements,  112 
shop  accounts,  74 
smelting  and  selling,  62 
stamping,  68,  102 
stamp  mill,  closed  accounts,  93 

fuel,  106 

supplies,  106 
statement,  financial,  62 
stationery,  postage  and,  62 
steam  plant,  75,  93 

report,  75 
steel,  iron  and,  105 
stock,  capital,  58 

records,  126 
stoping,  98 
sub-accounts,  95 
subscription,  60 
sundry  labor,  69 
supply  report,  daily,  103 

requisitions,  123 


354 


INDEX 


Ojibway  Mining  Co.  (Cont'd) 
supplies,  74 

charged  to  construction,  130 
operation  and  development,  130 

electric,  106 

general,  105 

loss  and  gain  on,  adjustment,  106 

manufacturing,  106 

purchase  of,  121 

stamp  mill,  106 

used,  record  of,  127 
surface  expense,  68 
tables  and  vanners,  94 
taxes,  69 

team  account,  company,  88 
teaming,  74 

timber,  lumber  and,  105 
timbering,  83 

timebooks  and  timekeeping,  112 
Tools,  106 

tracks,  underground,  83 
train  reports,  rock  shipped,  66 
trammer  bosses  report,  82 
trammed,  report  of  rock,  83 
tramming,  82 

monthly  record  of,  83 
transportation,  65 
treasurer's  account,  68 
trial  balance,  62 
underground  cars,  83 

expense,  general,  85 

tracks,  83 
vanners,  tables  and,  94 
voucher  record,  108 
vouchers.  111 

payable,  58 
wash  account,  95 
water  supply,  88 
wood,  boiler,  106 

family,  106 
Oliver    Iron    Mining    Co.,    methods    of 
accounting,  1 
account,  company,  general,  3 
operating,  3 

mine,  general,  3,  5 
profit  and  loss,  5 

miscellaneous  profit  and  loss,  13 

profit  and  loss,  5 
accounts,  distributing,  28 

inventory,  16 

mine  books,  underground  mines, 
26 
open  pit  mines,  35 


Oliver  Iron  Mining  Co.  (Cont'd) 

mining  expense,  open  pit  mines,  36 
underground  mines,  32 

new  construction,  9 

receivable,  6 

supply,  16 

surface  expense,  33 
accounting,  general  ledger,  3 

general  office  and  mine,  6 
sub-ledger,  5 
administrative  expense,  28 
advertising,  9 

agencies  and  commissions,  outside,  9 
analysis,  9 

blasting,  drilUng  and,  37,  38 
breaking  and  crushing  ore,  34 
cage  and  skip  tenders,  33 
captains,  mining,  33,  37,  38 
cars,  repairing  locomotives  and,  37 
change  houses,  dry  and,  33 
check  roll,  44 

chemistry,  surveying,  and,  34,  39 
classification,  labor,  46 
commissions,  outside  agencies  and,  9 
company,  general  account,  3 

expense,  7 

operating  account,  3 
compressor  and  air  drills,  31 
construction  accounts,  new,  9 
schedule  for,  10 

new,  5 
consumed,  supplies,  17 
contract  book,  44 

stripping,  38 
contributions,  34,  39 
cost  of  iron  ore  at  the  furnace,  4 

ore  at  the  mines,  6 
upper  ports,  6 
lower  ports,  6 
cost  sheet,  general,  6 

mine,  6 
crushing  ore,  breaking  and,  34 
deferred  charges,  5,  15 
depreciation,  15 
development  in  ore,  32 

rock,  32 

stripping  and,  37 
direct  expense,  general  office,  7 

mine  expense,  7 
disbursements,  21 

receipts  and,  21 
distributing  accounts,  28 
district  expense,  7 


INDEX 


355 


Oliver  Iron  Mining  Co.  (Cont'd) 
districts,  iron  mining,  1 
drills,  compressor  and  air,  31 
drilling  and  blasting,  37,  38 
dry  and  change  houses,  33 
electric  power,  28 
engineers'  logs,  28 
entertainment,  traveling  and,  9 
expense  accounts,  mine  accounts,  6 
mining,  open  pit  mines,  36 

company,  general,  7 

direct  mine,  7 

district,  7 

general,  7 
mining,  39 
office,  direct,  7 
stripping,  38 
surface,  34 
underground,  33 

hoisting,  33 

legal,  8 

mining,  38 

office,  8,  34,  37,  39 

operating,  6 

stockpile,  39 

track,  37,  38 

waste  pile,  37 

winter,  36 
expenses,  administration,  28 

shop,  31 

special,  9 
experimental  work,  9 
exploration,  mine,  33 
fixtures,  office  furniture  and,  8 
furniture  and  fixtures,  office,  8 
general  cost  sheet,  6 

expense,  7 
company,  7 

mining  expense,  39 

office,  direct  expense,  7 
and  mine  accounting,  6 

repairs,  38 

surface  expense,  34 

underground  expense,  33 
grading  highways,  34 
hand,  loading  stockpile  by,  33 

mining  by,  38 

stripping  by,  37 

tramming  by,  32 
highways,  grading,  34 
hoisting  expense,  33 
improvements,  12 
injuries,  personal,  34,  39 


Ohver  Iron  Mining  Co.  (Cont'd) 
insurance,  13 

marine,  14 
inventory  accounts,  16 
invoices,  39 
iron  mines,  1 

mining  districts,  1 
ranges,  1 

ore,  cost  of,  at  the  furnace,  4 
mining,  1 
journal  entries,  miscellaneous,  41 
labor  charges,  etc.,  transfer  of  sup- 
plies, 24 

classification,  46 

sheets,  57 
laboratory,  31 
ledger,  42 

accounting,  3 
sub-general,  5 

ore,  43 

stockpile,  44 
legal  expense,  8 
fighting,  37,  38 
loading  stockpile,  steam  shovel,  33 

hand,  33 
locomotives  and  cars,  repairs  to,  37, 
38 

operating,  37,  38 
log,  daily  engineers,  28 

monthly  engineers,  28 
lower  ports,  cost  of  ore  at,  6 

ore  at,  5,  18 
machinery  rentals,  25 
manufactured  supplies,  17 
marine  insurance,  14 
mine  accounts,  expense  accounts,  6 

mine  books,  underground  mines, 
26 
open  pit  mines,  35 

cost  sheet,  6 

expense,  district,  7 

exploration,  33 

general  account,  3-5 

office  accounting,  reports,  etc.,  39 

profit  and  loss  account,  5 
mines,  cost  of  ore  at,  6 

iron,  1 

ore  at,  5,  18 
mining  captains,  33,  37,  38 

districts,  iron,  1 

expense,  38 

expense  accounts,  open  pit  mines, 
36 


356 


INDEX 


Oliver  Iron  Mining  Co.  (Cont'd) 
underground  mines,  32 
general,  39 

hand,  38 

iron  ore,  1 

ranges,  iron,  1 

supplies,  16 

and  surface,  vouchers  charged  to, 
43 
miscellaneous,  34 

journal  entries,  41 

profit  and  loss,  13 
new  construction,  5 
office  expense,  8,  34,  37,  39 

furniture  and  fixtures,  8 

reports  to  general,  47 
operating  expense,  6 

locomotives,  37,  38 

steam  shovels,  33,  37,  38 
ore,  breaking  and  crushing,  34 

development  in,  32 

ledger,  43 

at  lower  ports,  5,  18 
cost  of,  6 
^      at  mines,  5,  18 
cost  of,  6 

from  pockets,  shipping,  33 

and  rock  statement  book,  43 

stocking  and  sorting,  33 

at  upper  ports,  5,  18 
cost  of,  6 
orebody,  removing  rock  in,  39 
overruns  and  shortage,  23 
payrolls,  19 

statistics,  20 
personal  injuries,  34,  39 
picking  and  storing  rock,  32 
plant,  transfer  of,  24 
pockets,  shipping  ore  from,  33 
postage,  8 
power,  electric,  28 

tramming  by,  32 
printing  and  stationery,  8 
production  and  shipments,  21 

daily  report,  21 

monthly  report,  22 

steam,  28 
profit  and  loss,  account,  5 

miscellaneous,  13 

supplies,  17 
prospecting,  9 
pumping,  33,  38 
purchased,  supplies,  18 


Oliver  Iron  Mining  Co.  (Cont'd) 
railroad  tracks,  34 
ranges,  iron  mining,  1 
receipts,  21 

and  disbursements,  21 
receivable  accounts,  6 
records  of  supplies  used,  46 

transactions,  41 
rentals,  8 

machinery,  25 
repairs,  31 

general,  38 

locomotives  and  cars,  37,  38 

steam  shovels,  37 
report  of  production  and  shipments, 
daily,  21 

monthly,  22 
reports  to  general  office,  47 
rock,  development  in,  32 

fining,  33 

picking  and  storing,  32 

statement  book,  ore  and,  43 

in  the  orebody,  39 
royalty,  5 
salaries,  8 
schedule  for  construction  accounts, 

10 
shipping  ore  from  pockets,  33 
shipments,  23 

production  and,  21 
daily  report,  21 
monthly  report,  22 
shop  expense,  31 
shortages,  overruns  and,  23 
shift  bosses  and  timekeepers,  33,  37, 

38 
skip  tenders,  cage  and  33 
sorting  ore,  stocking  and,  33 
special  expense,  9 
stationery,  printing  and,  8 
statistics,  payroll,  20 
steam  production,  28 

shovel,  loading  stockpile,  33 
operation,  33,  37,  38 
repairs,  37,  38 
stocking  and  sorting  ore,  33 
stockpile  expense,  39 

ledger,  44 

loading  by  hand,  33 
steam  shovel,  33 
stoping,  32 

storing  rock,  picking  and,  32 
stripping,  34 


INDEX 


357 


Oliver  Iron  Mining  Co.  (Cont'd) 

contract,  38 

and  development,  37 

expense,  general,  38 

by  hand,  37 
supply  accounts,  16 
supplies  consumed,  17 

labor  charges  etc.,  a  transfer,  of,  24 

manufactured,  17 

mining,  16 

profit  and  loss,  17 

purchased,  18 

used,  record  of,  46 
vouchers  debit  and  credit  to,  42 
surface    expense    accounts,    under- 
ground mines,  33 

general,  34 

vouchers  charged  to  mining  and,43 
surveying  and  chemistry,  34,  39 
taxes,  14 

teaming,  31,  37,  38 
telegraph,  telephones  and,  8 
timbering,  32 
timebooks,  44 
timekeepers,    shift   bosses   and,   33, 

37,  38 
track  expense,  37,  38 
tracks,  railroad,  34 

underground,  33 
tramming  by  hand,  32 

power,  32 
transactions,  record  of,  41 
transfer  of  plant,  24 

supplies,  labor  charges,  etc.,  24 
traveling  and  entertainment,  9 
underground  expense,  general,  33 

tracks,  33 
upper  ports,  cost  of  ore  at,  6 

ore  at,  5,  18 
vouchers    charged    to    mining    and 
surface,  43 

debit  and  credit  to  supplies,  42 

operating,  51 
warehouse,  34,  37,  39 
wastepile  expense,  37 
water  supply,  37,  38 
winter  expense,  36 
work,  experimental,  9 
Operating  accounts,  169 

mine  ledger,  150 

schedule  for,  130 
expense,  6,  61 
locomotives,  37,  38 


Operating  Accounts  (Cont'd) 

steam  shovels,  33,  37,  38 

tramway,  151 
Operations,  coke,  record  of,  267 

coke  ovens,  report  of,  256 

comparative  statement  of,  230 

and  development,  supplies  charged 
to,  130 

mine,  report  of,  256 

mine,  record  of,  267 

monthly  report  of,  230,  260 
Openings,    system   of   numbering   mine, 

317,  329,  332 
Orders,  job,  118 

office,  126 

purchase,  123 
Ore,  breaking,  285 

and  crushing,  34 

and  coke,  deUvering  expense,  177 

development  in,  32 

hoisting,  291 

ledger,  43 

at  lower  ports,  5,  18 
cost  of,  6 

at  the  mines,  5,  18 
cost  of,  6 

moistures,  188 

from  pockets,  shipping,  33 

register,  313 

reserves,  calculation  of,  333 

and  rock  statement  book,  43 

shipments  received,  188 

in  stock,  190 

stocking  and  sorting,  33 

unloading,  179 

at  upper  ports,  5,  18 
cost  of,  6 
Orebody,  removing  rock  in,  39 
Other  expense,  286 
Ovens,  charging,  213 

coke,  206 

firing  cold,  214 

repairs  to  coke,  214 
Overruns  and  shortage,  23 

Payable,  vouchers,  58,  278,  283 
Pay  checks,  116 
Payday  curves,  157 

Payrolls,  19,  115,  186,  209,  223,  239,  270, 
279,  283,  300 

deductions,  223,  242 

deficiency,  209 

distribution  of  coke  oven,  247,  248 


358 


INDEX 


Payrolls  (Cont'd) 

mine,  244,  248 
statistics,  20 
Pedigree  records.  111 
Permanent  equipment,  279 
Personal  injuries,  34,  39 
claims,  208 
fund,  209 
Physical  reports,  312 
Picking  and  storing  rock,  32 
Pipe  and  fittings,  105 

,  lines,  287 
Plant  account,  283 
transfer  of,  24 
steam,  75,  93 
Platting  surveys,  328 
Pockets,  shipping  ore  from,  33 
Portland  Gold  Mining  Co.,  methods  of 
accounting,  275 
account,  gold,  279 
plant,  283 
stable,  287 
victor  mill,  297 
accounts,  distributed  mine,  288 
head  office,  ledger,  277 
mine,  282 

receivable,  278,  283 
sub-mine,  285 
accounting,  general  statement,  297 
ariimunition  order,  294 
assaying  and  sampling,  295 
auxiliary  hoists,  289 
balance  sheet,  281 
blacksmith  shop,  288 
boiler  room,  288 
breaking  ore,  285 
buildings,  286 

carpenter  shop  and  surface,  288 
cars  and  rails,  287 
capital  stock,  278 
cash,  278,  283 
cash  book,  297 
compressing,  288 
cost  of  gold  at  the  mint,  276 

sheet,  general,  313 
cross-cuts,  286 
development,  283 

sheets,  stope  and,  313 
disbursements,  receipts  and,  281 
distribution  of  labor,  300 

sheets,  283 
distributed  mine  accounts,  288 
dividends,  279 


Portland  Gold  Mining  Co.  (Cont'd) 

unclaimed,  280 
drainage  tunnel,  279 
drifts,  286 
drills,  machine,  288 
electric  plant,  280 
engaging  labor,  297 
equipment,  permanent,  279 
expense,  general,  280,  296 

legal,  280 

mining,  279 

office,  280,  296 

other,  286 
explosives,  287,  294 
financial  statement,  280 
fixtures,  furniture  and,  279 

office,  287 
freight,  286 
fuel,  287,  294 
furniture  and  fixtures,  279 
general  expense,  280,  296 
gold  account,  279 

cost  of  at  the  mint,  276 

ore,  mining  and  milling,  275 
haulage  system,  waste,  291 
head  office,  ledger  accounts,  277 
headworks,  287 
hoist  report,  290 
hoists,  auxiliary,  289 
hoisting,  285,  290 
hospital,  285 
houses,  ore,  291 
insurance,  280,  283 
invoices,  307 
labor,  distribution  of,  300 

engaging,  297 
legal  expense,  280 
lighting,  295 
litigation,  280 
loss  and  gain,  278 
lumber  and  timber,  287,  294 
machine  drills,  288 

shop,  288 
machinery,  287 
machineman's  report,  288 
material  received  register,  307 
mill,  Victor,  279 

Portland,  279,  286 
milling,  283 

gold  ore,  mining  and,  275 
mine  accounts,  282 

distributed  accounts,  288 

Bub-accounts,  285 


INDEX 


359 


Portland  Gold  Mining  Co.  (Cont'd) 
mining  expense,  279 

and  milling  gold  ore,  275 
miscellaneous,  280 
office  expense,  280,  296 

fixtures,  287 
officers'  salaries,  280 
ore,  breaking,  285 

houses,  291 

register,  313 
other  expense,  286 
payable,  vouchers,  278,  283 
payroll,  279,  283,  300 
permanent  equipment,  279 
physical  reports,  312 
pipe  lines,  287 
plant  account,  283 
Portland  mill,  279,  286 
powderman's  report,  294 
printing,  stationery  and,  280 
profit  and  loss  statement,  281 
property,  278 
pumping,  295 
purchase  orders,  307 
rails,  cars  and,  287 
raises  and  winzes,  286 
receipts  and  disbursements,  281 
receivable,  accounts,  278,  283 
records,  stores,  307 

used,  309 
register,  material  received,  307 

ore,  313 

voucher,  297 
rents,  280 
repairs,  296 
report,  hoist,  290 

machineman's,  288 

powderman's,  294 

shipping,  313 

timberman's,  292 

watchman's,  312 
reports,  physical,  312 
salaries,  280 

officers',  280 
sampUng,  assaying  and,  295 
securities,  278 
shafts,  286 
shipping  reports,  313 
shop  requisitions,  303 
stable  account,  287 
statement,  financial,  280 

profit  and  loss,  281 
stationery  and  printing,  280 


Portland  Gold  Mining  Co.  (Cont'd) 

stock,  capital,  278 

stope  and  development  sheets,  313 

stoping,  283 

stores  records,  307 
used  records,  309 

storehouse,  287,  307 

suppHes,  280,  285,  295 

surface,  carpenter  shop  and,  288 

surveying,  296 

taxes,  280 

timber,  lumber  and,  287,  294 

timbering,  285,  292 

timberman's  report,  292 

timekeeping,  298 

tools  and  appHances,  287 

trammer's  tags,  291 

tramming,  285,  291 
Victor  miU,  286 

tunnel,  drainage,  279 

unclaimed  dividends,  280 
wages,  280 

Victor  mill,  279,  297 
tramming,  286 

voucher  register,  297 

vouchers  payable,  278,  283 

wages  unclaimed,  280 

waste  haulage  system,  291 

watchman's  report,  312 

winzes,  raises  and,  286 
Postage,  8 

and  stationery,  62 
Powder  report,  159 
Powderman's  report,  294 
Power,  electric,  28 

and  machinery,  206 

drills,  79 

house,  214 
expense,  177 

hght  and,  76,  94 

tramming  by,  32 
Printing  and  stationery,  8,  208,  280, 
Production  and  shipments,  21 

report  of,  21,  22 

statement,  190 

steam,  28 
Profit  and  loss,  210,  272,  273 

account,  5 

general,  234 

miscellaneous,  13 

statement,  281 

suppUes,  17 
Progress  books,  332 


360 


INDEX 


Progress  report,  332 
Property,  278 

cost  of,  206 

engineering,  209 

mining,  60 
Props,  timber  and,  212 
Prospecting,  9,  208 

machinery  for,  207 
Pumping,  33,  38,  85,  94,  151,  295 

expense,  177 
Purchase  orders,  123,  307 

of  suppUes,  121 
Purchased  supplies,  18,  248 
Purchasing  agent,  office,  105 

Rails,  cars  and,  287 
Railroad  tracks,  34 
Raise  and  winze  card,  321 
Raises  and  winzes,  286 
Ranges,  iron  mining,  1 
Recapitulation  of  shipments,  224 
Receipts,  21,  62 

boarding  house,  208 

and  disbursements,  21,  281 

and  expenditures,   boarding  house, 
252 
Receivable,  accounts,  6,  61,  74,  278,  283 

notes,  61 
Record,  boiler  room,  174 

of  coal  mined,  238 

electric  power,  178 

freight  received,  124 

hoisting,  86 

of  mine  operations,  267 

of  operations,  coke,  267 

power  drill,  81 

rent,  254 

rock  hoisted,  86 

supplies  used,  46,  127 

tramming,  83 

of  transactions,  41 

voucher,  108,  180 

water  treatment,  174 

of  yardage,  238 
Records,  diamond  drilUng,  98 

graphic,  153 

job,  119 

office,  338 

pedigree,  111 

rent,  93 

sampling,  161 

Stock,  126 


Records,  stores,  307 
used,  309 

summary  of  hoisting,  88 

supplies,  stock,  248 

survey,  office,  327 
Recording  engineering  data,  Calumet  & 
Arizona  Mng.  Co.,  317 

Boston  &   Montana  Con.   C.  &  S. 
Mng.  Co.,  325 

field  notes,  326 

forms  used  for,  317,  325 

geological  data,  335 
Reference,  labor  investigation,  183 
Refinery  results,  190 
Register,  check,  108 

material  received,  307 

ore,  313 

voucher,  297 
Regrinding,  94 
Renewal  fund,  special,  209 
Rent  account,  statement  of,  254 

records,  93,  254 
Rental  of  equipment,  131 
Rentals,  8 

machinery,  25 
Rents,  89,  95,  208,  280 
Repair  of  buildings,  178 

dwellings,  178 
Repairs,  31,  296 

to  buildings,  214 
and  chutes,  212 

cars,  211 

coke  ovens,  214 

general,  38 

to  locomotives  and  cars,  37,  38 

machinery,  212 

steam  shovels,  37 

track,  211 
Report,  animal,  255 

blasting,  154,  157 

of  coal  mined  and  distribution,  268 

coke  oven  operations,  256 

compressor,  79 

coupon,  272 

daily  labor,  164 
machine,  164 

development,  134 

distribution  of  power  drills,  80 

of  drills  sharpened,  80 

drilUng,  163 

electric  plant,  76 

forage,  256 


INDEX 


361 


Report,  furnace,  173 

gas  analysis,  174 

hoist,  290 

machine  drill,  161 

machineman's,  288 

mill,  103 

mine,  133 
general,  164 
operations,  256 

mineral,  103 

nationahty,  134,  256 

of  operations,  230,  260 

production  and  shipments,  21,  22 

progress,  332 

powder,  159 

powderman's,  294 

rock  trammed,  83 
shipped,  66 

sales,  269 

shift  foreman's,  159 

shipping,  223,  261,  313 

smelter,  173 

steam  plant,  75 

supply,  103 

of  supplies  used,  223 

timberman's,  292 

tool  sharpening,  160 

trammer  bosses,  82 

watchman's,  312 

weighmaster's,  261 
Reports,  accident,  134 

boarding  house,  223 

to  general  office,  47 

made  at  general  office,  223 

mineral  and  mass  copper  shipped,  67 

physical,  312 

received  from  mines,  222 

rock  shipped,  train,  66 
Requisitions,  supply,  123 
Results,  refinery,  190 
Rock,  development  in,  32 

fining,  33 

hoisted,  monthly  record,  86 
summary  of,  88 

house,  88 

in  orebody,  removing,  39 

picking  and  storing,  32 

shipped,  train  reports,  66 

statement  book,  ore  and  43 

trammed  report,  83 
Rolls,  94 

rooms  and|  211 


Ropes,  hoisting,  106 

Royalty,  5 

Rules,  aid  fund,  70 

Salaries,  8,  62,  280 

and  expense,  general  office,  207 

officers,  280 
Sales  report,  269 
Saloon  buildings,  207 
SampUng,  assaying  and,  295 

expense,  ore,  179 

records,  161 
Saw  mill,  210 
Schedule  for  constructiona  ccounts,  10, 95 

development  accounts,  130 

operation  accounts,  130 
Screens  and  elevators,  94 
Securities,  278 
SeUing,  smelting  and,  62 
Settlements,  112 
Shafts,  286 

and  tunnels,  150 
Shift  bosses  and  timekeepers,  33,  37,  38 

foreman's  report,  159 
Shipments,  23 

of  ore  received,  188 

production  and,  21 
reports,  22 

recapitulation  of,  224 
Shipped,  coal  and  coke  mine  and,  267 
Shipping  ore  from  pockets,  33 

reports,  223,  261,  313 
Shop  accounts,  74 

expense,  31 

requisitions,  303 
Shortage,  overruns  and,  23 
Situation,  applying  for,  183 
Sketch  card,  319 
Sketches,  underground,  330 
Skip  tenders,  cage  and,  33 
Slag,  hauUng  expense,  178 
Smelter  report,  173 
Smelting  copper  ore,  168 

and  selling,  62 
Smithing,  210 

Sorting  ore,  stocking  and,  33 
Special  expense,  9 
Stable  account,  287 
Stamping,  68,  102 
Stamp  mill,  closed  accounts,  93 

fuel,  106 

supplies,  106 


362 


INDEX 


Statement,  financial,  62,  230,  273,  280 

profit  and  loss,  281 

of  rent  account,  254 
Stationery,  coupon  books  and,  270 

postage  and,  62 

and  printing,  8,  208,  280 
Statistics,  payroll,  20 
Steam  plant,  75,  93 
report,  75 

production,  28 

shovel,  loading  stockpile,  33 
operation,  33,  37,  38 
repairs  to,  37,  38 
Steel,  iron  and,  105 
Stock,  capital,  58,  278 

ore  in,  190 

records,  126 
Stocking  and  sorting  ore,  33 
Stockpile  expense,  39 

ledger,  44 

loading  by  hand,  33 
steam  shovel,  33 
Stope  books,  office,  327 

card,  321 

and  development  sheets,  313 

maps,  324 

total  cards,  320 
Stoping,  32,  98,  150,  283 
Store  Co.,  Wasatch,  203,  268 

fixtures,  269 
Storehouse,  287,  307 
Stores  records,  307 

used  records,  309 
Storing  rock,  picking  and,  32 
Stripping,  34 

contract,  38 

and  development,  37 

expense,  general,  38 

by  hand,  37 
Sub-accounts,  95 
Subscription,  60 
Sundry  labor,  69 

Superintendence  and  clerks,  212,  213 
Supplies,  74, 152,  181,  223,  280,  285,  295 

construction,  charged  to,  130 

consumed,  17 

electric,  106 

general,  105 

labor  charges,  etc.,  transfer  of,  17 

loss  and  gain  on,  adjustment,  106 

manufactured,  17 
'  manufacturing,  106 


Supplies,  mining,  16 

operation  and  development,  charged 
to,  130 

profit  and  loss,  17 

purchased,  18,  248 

purchase  of,  121 

stamp  mill,  106 

stock  records,  248 

transfer  of  equipment  and,  221 

used,  249 

record,  46,  127 
report,  223 

vouchers,  debit  and  credit  to,  42 
Supply  accounts,  16 

report,  103 

requisitions,  123 
Surface,  carpenter  shop  and,  288 

expense,  68,  151 

accounts,  underground  mines,  33 
general,  34 

vouchers  charged  to  mining  and,  43 

waste,  152 
Survey  calculations,  326 

cards,  318 

office  records,  327 
Surveys,  platting,  328 
Surveying,  296 

and  chemistry,  34,  39 

field  books,  325 
System    of    numbering    mine    openings, 
317,  329,  332 

Tables  and  vanners,  94 
Taxes,  31,  37,  38,  69,  208,  272,  280 
Team  account,  company,  88 
Teams  and  wagons,  269 
Teaming,  31,  37,  38,  74 

timber,  152 
Telegraph,  telephones  and,  8 
Tests,  fuel  oil,  176 
Timber,  lumber  and,  105,  152,  287,  294 

and  props,  212 

teaming,  152 
Timbering,  32,  83,  151,  285,  292 
Timberman's  report,  292 
Timebooks,  44,  184 

and  timekeeping,  112 
Timekeeping,  235,  298 

shift  bosses  and,  33,  37,  38 

timebooks  and,  112 

Tonnage  and  earnings,  224 

estimated,  268 


INDEX 


363 


Tonnage  and  labor  chart,  152 
Tool  sharpening  report,  160 
Tools,  106 

and  appliances,  287 
Tracings,  324 
Track  expense,  37,  38 

repairs  to,  211 
Tracks,  cars  and,  151,  206 

railroad,  34 

underground,  33,  83 
Train  reports,  rock  shipped,  66 
Trammed,  report  of  rock,  83 
Trammer  bosses  report,  82 
Trammers  tags,  291 
Tramming,  82,  151,  285,  291 

by  hand,  32 

monthly  record  of,  83 

of  power,  32 

victor  mill,  286 
Tramway,  chutes  and  trestles,  206 

new,  151 

operating,  151 
Transactions,  record  of,  41 
Transfer  of  equipment  and  supplies,  221 

plant,  24 

supplies,  labor  charges,  etc.,  24 
Transportation,  65 
Traveling  and  entertainment,  9 
Treasurer,  209,  269 
Treasurer's,  account,  68 
Trestles,  tramways,  chutes  and,  206 
Trial  balance,  62 
Tunnel,  drainage,  279 
Tunnels,  shafts  and,  150 

Unclaimed  dividends,  280 

wages,  209,  223,  280 
Underground  cars,  83 

expense,  general,  33,  85 

sketches,  330 

tracks,  33,  83 
Unloading  ore,  179 
Upper  ports,  cost  of  ore  at,  6 

ore  at,  5,  18 
Utah    Con.    Mining    Co.,    features    of 
accounting,  149 

accounts,  operating,  mine  ledger,  150 

blasting  report,  154,  157 

boilers,  151 

buildings  and  fixtures,  151 

cars  and  tracks,  151 

compressor,  151 


Utah  Con.  Mining  Co.  (Cont'd) 
contract  curves,  154 
copper  ore,  mining,  149 
curves,  contract,  154 

payday,  157 
development,  150 
drill  machine  report,  161 
drilhng  report,  163 
electric  Hghts,  151 

engineering  department  and  labora- 
tory, 151 
expense,  general,  151 

surface,  151 
exploring,  150 
explosives,  152 
fixtures,  buildings  and,  151 
fuel,  152 
general  expense,  151 

office,  152 
graphic  records,  153 
heating,  151 
hoisting,  151 
labor  chart,  tonnage  and,  152 

report,  daily,  164 
labratory   and   engineering   depart- 
ment, 151 
Ughts,  electric,  151 
lumber  and  timber,  152 
machine  drill  report,  164 

report,  daily,  161 
machinery,  151 

mine  report,  daily  general,  164 
mining  copper  ore,  149 
new  tramway,  151 
office,  general,  152 
operating  accounts,  mine  ledger,  150 

tramway,  151 
payday  curves,  157 
powder  report,  159 
pumping,  151 
records,  graphic,  153 

sampling,  161 
report,  blasting,  154,  157 

daily  labor,  164 
machine,  164 

driUing,  163 

machine  drill,  161 

mine  general,  daily,  164 

powder,  159 

shift  foreman's,  159 

tool  sharpening,  160 
sampUng  records,  161 


364 


INDEX 


Utah  Con.  Mining  Co.  'Cont'd) 
shafts  and  tunnels,  150 
shift  foreman's  report,  159 
stoping,  150 
supplies,  152 
surface  expense,  151 

waste,  152 
teaming  timber,  152 
timber,  lumber  and,  152 

teaming,  152 
timbering,  151 

tonnage  and  labor  chart,  152 
tool  sharpening  report,  160 
tracks,  cars  and,  151 
tramming,  151 
tramway,  new,  151 

operating,  151 
tunnels,  shafts  and,  150 
waste,  surface,  152 
Utah  Fuel  Co.,  methods  of  accounting,  203 
abstract,  bills  collectable,  215 

voucher,  215 
account,  closed,  214 

depreciation,  209 

expense,  269 

general  plant,  depreciation  of,  208 
accounts,  ledger,  general  office,  205, 
206 

Wasatch  Store  Co.,  269 
accounting,  general  office,  214 

methods  of  Wasatch  Store  Co.,  269 

mine  office,  235 
additional  expenditures,  details  of  ,235 
animal  reports,  255 
animals,  depreciation  of,  210 

killed  and  sold,  209,  223,  255 
auxiliary  records,  210,  213 
balance  sheet,  234,  273 
bills  collectable,  251 

abstract  of,  215 

ledger,  215 
boarding  house  expenditures,  208 

fixtures,  206 

receipts,  208 

receipts  and  expenditures,  252 

record  of  meals  served,  251 

reports,  223 
books  and  stationery,  coupons,  270 
buildings,  206,  269 

and  chutes,  repairs  to,  212 

repairs  to,  214 

saloon,  207 


Utah  Fuel  Co.  (Cont'd) 

burning  and  drawing,  213 
cars,  repairs  to,  211 

and  tracks,  206 
cash  book,  214,  268 
charging  ovens,  213 
chutes,  repairs  to  buildings  and,  212 

and  trestles,  tramways,  206 
cinders,  loading,  214 
clerks,  superintendence  and,  212  213 
closed  account,  214 
coal  and  coke  mined  and  shipped,  207 

cost  to  consumers,  204 

expense,  sub-accounts,  210 

mined  and  distribution,  report  of, 
268 
record  of,  238 

mining  and  making  coke,  203 

sales  ledger,  215 

used,  213 
coke,  cost  to  consumers,  204 

expense,  207 

sub-accounts,  213 

experiments,  214 

loading,  213 

making,  mining  coal  and,  203 

mined  and  shipped,  coal  and,  267 

operations,  record  of,  267 

ovens,  206 

cost  sheet,  224 
repairs  to,  214 
collectable,  bills,  251 
companies  and  individuals,  210,  272 

subsidiaries  of  Utah  fuel,  203 
comparative    statement    of    opera- 
tions, 230 
corrections,  journal  of,  268 
cost  of  coal  to  consumers,  204 

coke  to  comsumers,  204 

property,  206 
cost  sheet,  coke  ovens,  224 

mine,  230 
coupon,  report,  272 
coupons,  books  and  stationery,  270 

outstanding,  272 
Current  liabilities,  274 
dead  work,  212 
deductions,  payroll,  223,  242 
deficiency,  payroll,  209 
depreciation,  222,  272 

account,  209 

of  animals,  210 


INDEX 


365 


Utah  Fuel  Co.  (Cont'd) 

of  general  plant  account,  208 
details  of  general  expense,  222 
development,  mine,  206 
discount  and  exchange,  interest,  209 
distribution  of  coal  mined,  report  of, 
268 

coke  ovens,  payrolls,  247,  248 

labor,  238 

mine  payrolls,  244,  248 
drainage  and  watering  mine,  211 
drawing,  burning  and,  213 
driving  entry,  211 
earnings,  207,  269 

estimated  tonnage  and,  268 

tonnage  and,  224 
electric  lights,  211 
engineering,  212,  213 

property,  209 
entry  driving,  211 
equipment,  transfer  of  suppUes  and, 

221 
exchange,  interest,  discount  and,  209 
expenditures,  boarding  house,  208 

receipts  and,  252 
expense  account,  269 

coal,  sub-accounts,  210 

coke,  207 

general,  207,  208,  213 

law,  207 

mine,  207 

mining,  210 
expense,  details  of  general,  222 

extraordinary,  216 

general  office,  salaries  and,  207 
experiments,  coke,  214 
financial  statement,  230,  273 
firing  cold  ovens,  214 
fixtures,  boarding  house,  206 

store,  269 
forage  report,  256 
fund,  personal  injury,  209 

special  renewal,  209 
general  expense,  207,  208,  213 

expenses,  details  of,  222 

office  accounting,  215 

salaries  and  expenses,  207 
hauhng,  210 
improvements,  219 
incidentals,  213,  214 
income  account,  231,  234,  273 
individuals  and  companies,  210,  272 


Utah  Fuel  Co.  (Cont'd) 

injury  claims,  personal,  208 

fund,  personal,  209 
insurance,  208,  272 
interest,  discount  and  exchange,  209 
invoices,  216,  250 
journal,  215,  268 

of  corrections,  268 
labor  distribution  of,  238 
lands,  206 
law  expense,  207 
ledger,  215,  268 

accounts,  Wasatch  Store  Co.,  269 

bills  collectable,  215 

coal  sales,  215 
liabilities,  current,  274 
loading,  211 

cinders,  214 

coke,  212 
machinery  for  prospecting,  207 

power  and,  206 

repairs  to,  212 
meals    served,    record    of    boarding 

house,  251 
merchandise  bought,  269 

sales,  269 
mill-saw,  210 
mine  cost  sheet,  230 

development,  206 

expense,  207 

office  accounting,  235 

operations,  record  of,  267 
mined,  coal  and  coke,  and  shipped,  267 
mines,  coal,  203 

reports  received  from,  222 
mining  coal  and  making  coke,  203 

expense,  210 
nationality  report,  256 
office  accounting,  general,  215 

general,  ledger  accounts,  205,  206 
reports  made  at,  223 
operations,  coke,  record  of,  267 

coke  ovens,  daily  report  of,  256 

comparative  statement  of,  230 

mine,  daily  report  of,  256 
record  of,  267 

monthly  report  of,  230,  260 
ovens,  charging,  213 

coke,  206 

firing  cold,  214 

repairs  to  coke,  214 
payrolls,  209,  223,  239,  270 


366 


INDEX 


Utah  Fuel  Co.  (Cont'd) 

deductions,  223,  242 

deficiency,  209 

distribution  of  coke  ovens,  247, 248 
mine,  244,  248 
personal  injury  claims,  208 

fund,  209 
power  house,  214 

and  machinery,  206 
printing,  stationery  and,  208 
profit  and  loss,  210,  272,  273 

general,  234 
property,  cost  of,  206 

engineering,  209 
props,  timber  and,  212 
prospecting,  208 

machinery  for,  207 
purchased,  supplies,  248 
recapitulation  of  shipments,  224 
receipts,  boarding  h^use,  208 

and  expenditures,  boarding  house, 
252 
record  of  coal  mined,  238 

mine  operations,  267 

operations,  coke,  267 

rent,  254 

of  yardage,  238 
records,  supplies,  stock,  248 
renewal  fund,  special,  209 
rent  account,  statement  of,  254 

record,  254 
rents,  208 

repairs  to  buildings,  214 
and  chutes,  212 

cars,  211 

coke  ovens,  214 

machinery,  212 

track,  211 
report,  animal,  255 

of  coal  mined  and  distribution,  268 

coke  oven  operations,  daily,  256 

coupon,  272 

forage,  256 

mine  operations,  daily,  256 

nationality,  256 

of  operations,  monthly,  230,  260 

sales,  269 

shipping,  223,  261 

of  supplies  used,  223 

weighmaster's,  261 
reports,  boarding  house,  223 

made  at  general  office,  223 


Utah  Fuel  Co.  (Cont'd) 

received  from  mines,  222 
rolls,  rooms  and,  211 
rooms  and  rolls,  211 
salaries  and  expense,  general  ofiice, 

207 
sales  report,  269 
saloon  buildings,  207 
saw  mill,  210 

shipments,  recapitulation  of,  224 
shipped,  coal  and  coke  mined  and,  267 
shipping  reports,  223,  261 
smithing,  210 
statement,  financial,  230,  273 

of  rent  account,  254 
stationery  and  printing,  208 

coupon  books  and,  270 
Store  Co.,  Wasatch,  203,  268 

fixtures,  269 
subsidiary  companies,  203 
superintendence  and  clerks,  212,  213 
supplies,  223 

purchased,  248 

stock  records,  248 

transfer  of  equipment  and,  221 

used,  249 
report,  223 
taxes,  208,  272 
teams  and  wagons,  269 
timber  and  props,  212 
timekeeping,  235 
tonnage  and  earnings,  224 

estimated,  268 
track,  repairs  to,  211 
tracks,  cars  and,  206 
tramways,  chutes  and  trestles,  206 
transfer  of  equipment  and  supplies, 

221 
treasurer,  209,  269 
trestles,  tramways,  chutes  and,  206 
unclaimed  wages,  209,  223 
ventilation,  211 
voucher  abstract,  215 
vouchers,  209,  217,  269 
wages  unclaimed,  209,  223 
wagons,  teams  and,  209 
Wasatch  Store  Co.,  203,  268 

ledger  accounts,  269 
watering  mine,  drainage  and,  211 
weighmaster's  report,  261 
work,  dead,  212 
yardage,  record  of,  238 


INDEX 


367 


Vanners,  tables  and,  94 
Ventilation,  211 
Victor  mill,  279,  297 

tramming,  286 
Voucher  abstract,  215 

record,  108,  180 

register,  297 
Vouchers,  HI,  209,  217,  269 

charged  to  mining  and  surface,  43 

debit  and  credit  to  supplies,  42 

operating,  51 

payroll,  58,  278,  283 

Wages,  unclaimed,  209,  223,  280 
Wagons,  teams  and,  209 
Warehouse,  34,  37,  39 

expense,  178 
Wasatch  Store  Co.,  methods  of  account- 
ing, 268 

accounts,  expense,  269 
ledger,  269 

balance  sheet,  273 

books  and  stationery,  coupons,  270 

buildings,  269 

companies,  individuals  and,  272 

coupon  report,  272 

coupons,  books  and  stationery,  270 
outstanding,  272 

current  liabilities,  274 

depreciation,  272 

earnings,  269 

expense  accounts,  269 

financial  statement,  273 

fixtures,  store,  269 

income  accounts,  273 

individuals  and  companies,  272 


Wasatch  Stove  Co.  (Cont'd) 

insurance,  272 

liabilities,  current,  274 

merchandise  bought,  269 
sales,  269 

payrolls,  270 

profit  and  loss,  272 
account,  273 

report,  coupon,  272 

sales  report,  269 

statement,  financial,  273 

stationery,  coupons,  books  and,  270 

store  fixtures,  269 

taxes,  272 

teams  and  wagons,  269 

treasurer,  269 

vouchers,  269 

wagons,  teams  and,  269 
Wash  account,  95 
Waste  haulage  system,  291 

pile  expense,  37 

surface,  152 
Watchman's  report,  312 
Water  supply,  37,  38,  88,  210 
Water  treatment  record,  174 
Watering  mine,  drainage  and,  211 
Weighmaster's  report,  261 
Winter  expense,  36 
Winze  card,  raise  and,  321 
Winzes,  raises  and,  286 
Wood,  boiler,  106 

family,  106 
Work,  dead,  212 

experimental,  9 

Yardage,  record  of,  238 


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